GST Appellate Tribunal: Govt consituted GoM to look into the issues involved
The Ministry of Finance has constituted a Group of Ministers (GoM) to study the issues and implement the provisions relating to the formation of GST Appellate Tribunal under the Central Goods and Services Tax Act, 2017.
The Ministry of Finance has issued Office Memorandum A-50050/150/2018-CESTAT-DOR dated July 06, 2022 regarding the constitution of the Group of Ministers (“GoM”) on the Goods and Services Tax Appellate Tribunal (“GSTAT”).
In its 47th meeting held on 28-29 June 2022 in Chandigarh, the GST Council had discussed the changes required in provisions pertaining to the GST Appellate Tribunal in the GST Laws to bring it in conformity with judgements of the Courts in relation to various aspects concerning Tribunals. In the aforesaid meeting, the Council has decided to constitute a GoM to look into the issues involved.
Accordingly, a Group of Ministers on Goods and Services Tax Appellate Tribunal has been constituted with following composition:
|
Sl. No. |
Name |
Designation and State |
|
|
1 |
Shri Dushyant Chautala |
Deputy Chief Minister, Haryana |
Convenor |
|
2 |
Shri Buggana Rajendranath |
Minister for Finance Taxes, & Planning, Commercial Taxes, Legislative Affairs, Skill Development and Training, Andhra Pradesh |
Member |
|
3 |
Shri Mauvin Godinho |
Minister for Transport, Industries, Panchayat and Protocol, Goa |
Member |
|
4 |
Shri Shanti Kumar Dhariwal |
Minister for Local Self Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan |
Member |
|
5 |
Shri Suresh Kumar Khanna |
Minister for Finance and Parliamentary Affairs, Uttar Pradesh |
Member |
|
6 |
Shri Niranjan Pujari |
Minister for Finance and Parliamentary Affairs, Odisha |
Member |
The GoM on GSTAT shall recommend necessary amendments required in the GST Laws to ensure that the legal provisions-
(a) maintain the right federal balance;
(b) are in line with the overall objective of uniform taxation within the country; and
(c) are in line with the principles outlined in judgements of Courts in relation to various aspects of Tribunal and are legally sustainable.
The GoM shall submit its report for consideration of the Goods and Services Tax Council by 31.07.2022. While making its recommendations, the GoM may consult legal experts.
