On GST Appellate Tribunal; Government Constitutes GoM

The constitution of the Group of Ministers (GoM) has been notified by the Government on the Goods and Services Tax Appellate Tribunal (GSTAT).

On June 28 and 29, 2022, at its 47th meeting in Chandigarh, the GST Council discussed the changes required in provisions pertaining to the GST Appellate Tribunal in the GST laws. Further, at the meeting the Council decided to constitute a GoM to look into the issues involved.

A Group of Ministers has been constituted by the Finance Ministry on the Goods and Services Tax Appellate Tribunal.

It was observed that Group of Ministers is headed by the Deputy Chief Minister, Haryana Dushyant Chautala, and five members, namely Buggana Rajendranath, Mauvin Godinho, Shanti Kumar Dhariwal, Suresh Kumar Khanna, and Niranjan Pujari.

Further, it was stated that GSTAT GoM will recommend any necessary changes to the GST Laws. However, this will ensure that the legal provisions maintain the right federal balance and the amendments are in line with the overall objective of uniform taxation within the country and the principles in relation to various aspects outlined in judgements of the courts of the Tribunal are followed.

Its report for consideration the Goods and Services Tax Council by July 31, 2022 will be submitted by GoM. The GoM may consult the legal experts, while making its recommendations.

The Joint Secretary (Remote) will assist the Group of Ministers (GoM).

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