No recovery from taxpayers once a declaration of intent filed by them to appeal against order of lower authorities is put on record
Appellate tribunal will improve business environment
GST Council will also consider a ministerial panel report on setting up GST Appellate Tribunals
The GST Council is likely to meet in the first half of November to discuss the reports of the panel of ministers on setting up GST appellate tribunal and levy of tax casinos and online gaming, an official said. In addition, the status on the much awaited full report of the committee tasked with rationalisation of GST rates may also come up for discussion at the 48th Council meeting in Madurai. Even if the report, which is to look at merger in GST slab that may result in prices of some goods and services going up, is presented, it is unlikely to be acted upon by the GST Council in view of high inflation. The GoM on rate rationalisation set up on September 24, 2021 was originally due to submit its report within two months or November 2021. The panel has got subsequent extensions since then. The Council, in its last meeting in June, had given the GoM time till September to submit a full report. The official said that the GoM on GST appellate tribunal has already submitted its report,
The 6-member GoM would also ensure that the amendments are in line with various court judgements relating to setting up the tribunal
In April, the Central Board of Indirect Taxes and Customs had issued guidelines for conducting personal hearing in virtual mode for appeals under Customs Act
BAME healthcare workers were at an especially high risk of SARS-CoV-2 infection
The inflation rate in cigarettes hit double digits during July-March of FY18, but came down in the next two years
The court observed that there should be primacy for judicial members and technical members cannot exceed the number of judicial members, according to sources
A petitioner had moved the court against a situation in which technical members would outnumber judicial members in the Tribunal