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    Goods and Services Tax-Dispute Settelement Authority - Article 279B

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    suyash dugar
    The document discusses the proposed Goods and Services Tax Dispute Settlement Authority under Article 279B of the Indian Constitution. It will be established by Parliament to adjudicate disputes or complaints referred by state or central governments regarding deviations from GST Council recommendations. The Authority will consist of a Chairperson, who must be a former Supreme Court Judge or High Court Chief Justice, and two members with expertise in law, economics or public affairs appointed by the GST Council. It aims to resolve disputes that result in revenue loss or affect the harmonized GST structure.

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    Goods and Services Tax-Dispute Settelement Authority - Article 279B

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    suyash dugar
    36 views6 pages
    The document discusses the proposed Goods and Services Tax Dispute Settlement Authority under Article 279B of the Indian Constitution. It will be established by Parliament to adjudicate disputes or complaints referred by state or central governments regarding deviations from GST Council recommendations. The Authority will consist of a Chairperson, who must be a former Supreme Court Judge or High Court Chief Justice, and two members with expertise in law, economics or public affairs appointed by the GST Council. It aims to resolve disputes that result in revenue loss or affect the harmonized GST structure.

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    The document discusses the proposed Goods and Services Tax Dispute Settlement Authority under Article 279B of the Indian Constitution. It will be established by Parliament to adjudicate disputes or complaints referred by state or central governments regarding deviations from GST Council recommendations. The Authority will consist of a Chairperson, who must be a former Supreme Court Judge or High Court Chief Justice, and two members with expertise in law, economics or public affairs appointed by the GST Council. It aims to resolve disputes that result in revenue loss or affect the harmonized GST structure.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    36 views6 pages

    Goods and Services Tax-Dispute Settelement Authority - Article 279B

    Uploaded by

    suyash dugar
    The document discusses the proposed Goods and Services Tax Dispute Settlement Authority under Article 279B of the Indian Constitution. It will be established by Parliament to adjudicate disputes or complaints referred by state or central governments regarding deviations from GST Council recommendations. The Authority will consist of a Chairperson, who must be a former Supreme Court Judge or High Court Chief Justice, and two members with expertise in law, economics or public affairs appointed by the GST Council. It aims to resolve disputes that result in revenue loss or affect the harmonized GST structure.

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    You are on page 1of 6

    GOODS AND SERVICES TAX- DISPUTE

    SETTELEMENT AUTHORITY-
    ARTICLE 279B
    DISPUTE SETTLEMENT
    • Is a process of resolving disputes between parties. Generally all
    countries have dispute settlement mechanism in their laws to
    settle disputes between parties.
    • CBEC is acting in advisory mode, advising on various matters of
    disputes, when needed.
    • The advisory notifications of CBEC related to any issue will bind
    the department but does not bind the other party and the
    highest appellate authorities.
    • Now all countries, which have adopted GST, have dispute
    settlement mechanism in their respective GST Laws.
    • Article 279B has been inserted in the Constitution of India,
    which provides for establishment of a Goods and Services Tax
    Dispute Settlement Authority by parliament to adjudicate any
    dispute or complaint referred to it, by a State Government or the
    Central Government arising out of deviation from any of the
    recommendations of the Goods and Services Tax Council
    constituted under Article 279A of the Constitution of India
    • It empowers the GST Council to decide the modalities resolving
    disputes arising out of its recommendations of the GST Council
    which results in the loss of revenue to the State Government or
    the Union Government or affects the harmonised structure of
    the GST.
    • It is proposed to have a GST-DSA i.e. GST –Dispute Settlement
    Authority, which are proposed to be amenable only to the
    Jurisdiction of Supreme Court of India.
    • (only Supreme Court shall exercise jurisdiction over such
    adjudication or dispute mechanism)
    • This proposed article states that Goods and Services tax
    Dispute Settlement Authority shall be formulated in order to
    resolve disputes/complaints referred by any state government
    or government of India.
    • There are various clauses to this article which provides
    structure of such Authority, eligibility of the members of the
    Authority, functions of such Authority etc. 
    • Such Authority is authorized to issue various orders including
    interim orders.
    • Such Authority shall have certain other powers as conferred by
    constitution.
    MEMBERS OF THE GST-DSA: The authority is supposed to consist of
    three members:
    • The chairperson:
    As per the eligibility criteria for a Chairperson a person who has
    been Judge of the Supreme Court or Chief Justice of a High Court,
    will be appointed by the President on the recommendation of the
    Chief Justice of India.
    • Members:
    Two other Members appointed by the President on the
    recommendation of the Goods and Services Tax Council. They are
    supposed to be persons of proven capacity and expertise in the
    field of law, economics or public affairs.
    • The Chairperson of the Goods and Services Tax Dispute
    Settlement authority shall be a person who has been a
    Judge of the Supreme Court or Chief Justice of a High
    Court to be appointed by the President on the
    recommendation of The Chief Justice of India.
    •  The two other members of the Goods and Services Tax
    Dispute Settlement Authority shall be persons of proven
    capacity and expertise in the field of law, economics or
    public affairs to be appointed by the President on the
    recommendation of the Goods and Services Tax Council.

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