Introduction:
Goods and Service Tax (for short “GST”) without any iota of doubt had been a fortune of convenience in terms of systematic, noncomplexed and advance taxing system. The main benchmark of implementing Central Goods and Service Act, 2017 (for short “Act”) into nation is to reduce and to minimise the burden of tax returns/payment of taxes, to ensure the easiness and simplification of tax payment being GST Return (for short “Return”) and most important vigilance of the Finance Government is to protect the Tax Payer from complicated tax system and it’s taxing return filing system if erred in following provisions under the old tax regime then liability of high amount of penalties and demands.
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Role of GST Offices and the Assessing Authorities:
The GST Offices (for short “Offices”) as well as the assessing authorities (for short “Authorities”) has been incorporated to ensure convenience of the tax payers, regulate tax avoidance and evasion, the officers has been appointed/deputed to execute and supervise that the returns are filed by the tax-payers within time and to regulate the returns amongst others. Further, after the enactment of the act at the initial tranche different states have different tax slabs as per the act as the same had been further implemented to four tier structure of tax percentage all over nation for achieving the motive of one nation one tax. Further, it has been over the recent past years and ongoing it had been notified that the GST Officers (for short “Officers”) had been arbitrarily and vaguely issuing GST notices without the proper and appropriate application of section 17, section 73, section 74 and section 128 and other sections and provisions of Central Goods and Service Act (for short “CGST”) has been impleaded. One of the main and prior adhesion to implement the act while thereby abolishing and revocation of almost more than fourteen taxes is to reduce or almost discharge the burden of complex tax resulting into higher penalties and demands due to non-deliberate errors committed by the tax payers at the time of filing returns of taxes.
Increase in grievances of Tax Payers:
During the present times it has been came into acknowledgment that the tax payers grievance has been appraise instead of decrease as the officers posted are imposing heavy demands by misusing the act which has became an agony and fatal for the tax payers as on some or the other occasion the officers kept issuing demand notices mentioning penalties against the tax payers without exhausting conditions of the act and the notifications issued by the Central Boad of Indirect Taxes and Customs (for short “CBIC”). The Governments both the Central and the State (for short “Governments”) must immediately and expeditiously perform measures to carb and cure the menace and troubles faced by the tax payers while for no errors and defects they have been issued with notices mentioning higher demands and penalties. The Governments must establish the dedicated authorities/departments and portals for addressing the bonafideness and genuineness and sanctity of the notices issued and to either revoke the notices summarily/expeditiously without having remedy to approach the GST Authority.
Use of Powers by Officers and Authorities:
It has been seen that the officers and authorities vice-versa has been arbitrarily ultra viring their powers beyond those stipulated in the act. The same is to be regulated as there is an urgent need of such measures to be executed into utilisation. It would not be out of place to mention that CBIC and Finance Ministry has come into function on one pretext or the other to protect the interests and rights of the tax payer, but the measures by the CBIC and Finance Ministry has been to nowhere as the officers and authorities has been exceeding their role and powers beyond those conferred in the act.
Role of Judiciary and it’s impact on redressal of grievances:
It would be pertinent to mention that the role of judiciary in regulating and adjudicating/interpretating, resolving and deciding the issues and grievances of the tax payers by issuing the guidelines on withholding the arbitrary functions of the officers and authorities in terms of issuing of notices comprising of demands and penalties and to ensure proper functioning of the officers and authorities, quashing of notices and assessment orders passed by the officers and authorities without following due procedure of law. The judiciary has been utmost active in securing the interest and rights of the tax payers in safeguarding them from illegal and arbitrary penalties.
Conclusion:
Goods and Service Tax had been one of the most easy, simplified and convenience in terms of systematic, non-complexed and advance taxing system. Further, after the enactment of the act at the initial tranche different states have different tax slabs as per the act as the same had been further implemented to four tier structure of tax percentage all over nation for achieving the motive of one nation one tax. After a sometime passed the officers and the authorities had incepted issuing arbitrary notices including higher penalties. The Governments both the Central and the State taking into acknowledgement and consideration the severe complications faced by the tax payers in terms of facing agony of demands and penalties must immediately and expeditiously perform measures to carb and cure the menace and troubles faced by the tax payers while for no errors and defects they have been issued with notices mentioning higher demands and penalties. The only establishment which has created a large impact in regulating the offices and departments and in protecting the interest and rights of the tax payers amongst such havens is the judiciary by moving forward in supervising the offices and departments and setting aside and quashing the arbitrary notices. There is a need to enact some rules and regulations by the Governments as well as to bring effective and implementing amendments in the act for protecting the tax payers from facing unprecedented demands and penalties which caused grave troubles and agony for the tax payers.
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