GST council meeting: Is the extension of the appeal filing period a relief for taxpayers?
From the inception of the Goods and Services Tax (GST) in July 2017, the legislative landscape has undergone a constant process of evolution, marked by successive amendments aimed at addressing practical challenges to overcome hurdles in implementation. Consequently, the GST legal framework has, for the most part, reached a state of stability.
Presently, the Government's efforts are primarily channelled into addressing post-implementation challenges, with a focus on the inevitable litigations. The existence of a strong dispute resolution mechanism for timely resolution of the disputes is profoundly significant, for both taxpayers and the Government, leading to certainty in the tax positions.
One significant development in this regard is the announcement for the establishment of 31 Benches of GST Appellate Tribunals across 28 States and 8 Union Territories in India. This marks a significant step in the Government's efforts to address issues related to litigation, since the taxpayers were forced to approach High Courts for matters requiring urgent resolution, in the absence of Tribunals.
Furthermore, the Government has recognized that taxpayers have faced many challenges, from the disturbances caused due to COVID-19 pandemic or the technological and other logistical challenges, including the confusion and lack of awareness about processes, in pursuing legal recourse against demand orders, due to which, many taxpayers were unable to file appeals with the first appellate authority within stipulated time limits (including the period, for which the appellate authorities had powers to condone the delays).
As a trade facilitation measure, the Government has announced an «amnesty scheme» for filing appeals before the first
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