The general issues in judicial matters are resolved with knowledge-based decisions from the courts. A specialised administrative agency that provides faster adjudication is called a tribunal. The court handles personal issues in all matters. The two types of tribunals handle special subject matters and administrative issues. GST council has formed a group of ministers to discuss the framework for setting up the GST tribunal. The GTAT tribunal gets the details of the disputes through the APL-05 form. This form was processed through an online portal. Chartered accountants understand the practical element and challenges of GST taxation. ICAI is interested in adding itself as a technical member to the GST tribunal. The institute represents the GST process through education and profession. The letter from ICAI addressing the deputy chief minister of Haryana and Convenor of GSTAT, Shri Dushyant Chautala, expresses the views of the ICAI.
ICAI conducts seminars, certificate courses, conferences, newsletters, eLearning initiatives, and publications about GST. Chartered accountants have vast knowledge and participation in the GST process. The chartered accountants publicly announce their interest to be part of the GST tribunal. A blog is to explain valid points such as the difference between tax tribunals and GST tribunals and the professional knowledge of chartered accountants. Read the content to understand the role of chartered accountants in the taxation policies in India.
What is a technical GST appellate tribunal?
Excise duty is over the manufacturing cost. The calculation of excise duty is after production. GST is the indirect tax collected for sales, tax on sales, purchases, tax on the purchase, Sales return, purchase returns, monthly return for ISDs, and return for TDS transactions, annual tax return, and annual composition tax return. GST is calculated based on books of accounts. The GST tax calculation requires financial data from monthly and annual books of accounts. Chartered accountants work in the following government organisations: GAIL, Metro Rail Corporation, UPSC, LIC, and nationalised banks. They handle commercial relationships, risks, administration, portfolio, wealth, credit management, and treasury management. Chartered accountants with the profession of a judge in the High court and Supreme Court are as follows: CA Anil R. Dave, Dr Vineet Kothari, Vibhu Bhakhru, Rajiv Shakdher, Dinesh Mehta, Ramesh Ranganathan, R.V. Easwar Justice, and Bharghav D Karia.
GST dispute has reasonable grounds and arises because of state-to-state and centre-to-state transactions. According to the CGST Act, 2017, the first appellate authority has the power to examine the decision. The members of the GST appellate tribunal work for nation-building and revenue collection. Chartered accountants are suitable for this job. GST has four national benches in Delhi and three regional benches in Mumbai, Chennai and Kolkata. Every state is now re-structured with a GST appellate tribunal to solve disputes. The GST department requires more than 150 members to join as technical members. ITAT is the judicial institution for direct tax acts. The decision taken by the ITACT is final. If there is an inclusion of a legal aspect, then an appeal to the high court is possible. Members of GST appellate are supposed to be lawyers and chartered accountants who contribute to the GST disputes and GST amendments.
What is an Income tax appellate tribunal?
The income tax act, 1961, section 252(2A) admits chartered accountants as Income tax appellate tribunals. The tribunal was established on 25th January 1941. Initially, there were three benches with six members in Delhi, Mumbai and Kolkata. Now, there was a progression in the number of cases. Sixty-three benches in twenty-seven stations manage the direct tax cases. The website of ITAT is itat.gov.in. The website has a separate page for filing appeals and documents related to the dispute. Civil courts are restricted from attending tax-related cases directly. So, the committee that introduced amendments to the Income tax act prescribed the formation of the tribunal. The structure of the tribunal is as per the Income tax act of 1961. There is no fundamental change due to economic fluctuation with ITAT. The motto of ITAT is “Nishpaksh Sulabh Satvar Nyay”. The meaning of the motto is speedy, easy and impartial justice. Mr Mohammed Munir Dar is the first president of the ITAT. The first president held high positions in Lahore high court. He also worked as a chief justice in Pakistan Supreme Court. The second president was a receiver of accolades with service in the Madras high court as chief justice. The second president’s name is Shri Khan Bahadur Vahya.
What is the difference between GST appellate tribunal and a tax appellate tribunal?
Honourable Prime Minister Narendra Modi approved the creation of a bench for Goods and services tax appellate tribunal. The GSTAT will work with one state-level technical member and one centre-level technical member. GSTAT is the first form that works for disputes that are common to state and central government. Tax appeal, stay application cross objection, and tax appeal are the different forms of appeals filed with the tribunal. The difference between ITAT and GSTAT are listed below:
• The assessing officer or the taxpayer file the dispute to the ITAT portal. GSTAT is filled by the person who is not satisfied with the judgement of the first appellate authority. Section 109(2) of the ACT states that the appellate tribunal functions on three levels. The three levels of benches work at the national, regional, and state or area levels.
• ITAT has judicial members and accountant members. The grade one officers are appointed as the judicial members. If there is a shortage of grade one officers, then grade two officers are appointed as the judicial members. GTAT takes the final decision after discussing it with its members. The members are as follows: one judicial member, one SGST member, one CGST member and state-level president.
• The fee for the first appeal under ITAT is 250 for one lakh, 500 for two lakh and 1000 for more than two lakh of income. In the case of GSTAT, the assessee must pay the full amount and twenty per cent of the amount as tax in dispute.
Conclusion:
The knowledge of the judicial person and chartered accountant solve disputes. Chartered accountants are the representatives of GST. They smoothen the process and solve the problems arising from CGST and SGST.
