The Goods and Services Tax (GST) Council is considering proposals to decriminalize GST law and setting up appellate tribunals to resolve disputes at its next meeting on 17 December.
As per the statement of an official, the 48th meeting of the GST Council is likely to consider proposals offered by a group of ministers led by Dushyant Chautala, deputy chief minister of Haryana. The proposals highlight the changes needed in GST laws to make them conform with various court orders concerning different aspects of tribunals.
The ministers have specified the necessity of setting up tribunals across the country. It is expected to help in quickly resolving GST-related disputes, improve ease of doing business and reduce case load in higher courts. The GST appellate tribunal (GSTAT) is the forum of the second appeal in GST laws. The first appeal lies with tax officials. GSTAT is also the first common forum for dispute resolution between the Centre and states.