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International Prospective of handling GST Disputes


GST is a new law but it has president from legacy legislations. Moreover, as many countries have already implemented GST which somewhere known as VAT and their experience being one of the major factors in the evolution of Indian GST as a concept. Therefore, international tax jurisprudence will play major role in handlingGST disputesin India.


As it is a known fact that GST as a Boeing Plane couldn’t take off well due to miserable failure of its engine call GST Portal and thus the key philosophy behind Indian GST is still handicap. There is a vast difference between what has been said and what the fact is. As always we need to accept what is not what must have been. What is present is lot of confusion which is creating lots of disputes and the disputes created out of confusion is confusing everyone from legislatures to taxpayers to judiciary which is the fact of present time.


In this confusing state of affairs of GST implementation, administration and enforcement, the agony of the tax payers can’t be described in word. Especially the Provision of pre-deposit before right to avail solution of the GST dispute arises out of confusion.


In this situation, the verdict of Orissa High Court in case ofJyoti Construction v. Deputy Commissioner of CT & GST, Jalpur Writ petitions Nos. 23508, 23511, 23513, 23514 and 23521 of 2021 dated 7th October, 2021, confirming that the pre deposit as stated in Section 107 of the CGST Act, 2017 needs to be paid through cash ledger, credit available in the credit ledger can’t be utilised for pre deposit will further enhance the agony of tax payers.


There are innumerable situations in GST where there is no logic of raising disputes arise out of confusion e.g. interest liability on the gross liability without giving benefit of input tax credit in case of non-filing of GST returns, Cancellation of GST registration of the taxpayers for small default etc. to name a few, should be avoided at field level. Obviously, the defaulters and frauders should not to spare at any cost.


The government is working very hard to attract foreign direct investment in India, it needs to take care of the unwanted GST disputes created by tax administration out of confusion and issue proper & timely guidance to field officers to stop unwanted agony of tax payers and to ensure rapid economic development of the Country.


(Disclaimer: This content is meant for our clients or professional friends only for stimulating discussion on the subject matter not to frame any commercial opinion. All efforts are made to compile correctly with no guarantee of extreme accuracy)

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