GST Council’s Meeting Key Recommendation #03 – GST Appeals – Reduction of Government Litigation through Monetary Limits for GST Appeals
The GST Council has recommended setting monetary limits for filing appeals at various judicial levels to streamline and reduce government litigation under the GST regime. Appeals can be filed before the GST Appellate Tribunal (GSTAT) for amounts exceeding Rs. 20 lakhs, in the High Court for amounts exceeding Rs. 1 crore, and in the Supreme Court for amounts exceeding Rs. 2 crores. These limits aim to rationalize the dispute resolution process within the GST framework by prioritizing significant disputes and discouraging unnecessary litigation over smaller tax matters. The exclusions and detailed guidelines accompanying these limits are crucial for clarity and efficiency in the adjudication process. The GST Council aims to foster a more judicious and pragmatic approach to resolving GST-related disputes, promoting compliance and reducing the burden on the judiciary and taxpayers.
Source Daarda Advisors
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