“Explore the standardization of procedures for GST adjudication and appeal proceedings. Learn about the proposed SOP for uniform conduct, timeframes, and transparency in the process. Ensure compliance with the latest guidelines to streamline your GST obligations.”
Standardisation of procedure for conduct of GST adjudication/appeal proceedings by Adjudication authorities/First Appellate GST authorities
Various GST Adjudication authorities (both Centre or State), follow different procedures for conduct of adjudication proceedings. It is also observed that various First Appeal GST authorities (Centre or State) follow different procedures for conduct of First Appeal proceedings.
A Standard operating procedure (SOP) may be developed for uniform conduct of the proceedings at both GST Adjudication and GST Appeal stages.
The SOP may stipulate,
– Providing notice of minimum of 10 days for holding the Personal hearing (PH)
– Record the proceedings at the PH and thereafter provide a brief summary as PH Record, for signature of all those present at the PH
– Avoiding of seeking of printed copies of the documents/appeals uploaded online, unless specifically stipulated in GST laws
– Adjudication of the SCN or Deciding the appeal mostly by holding maximum of three or four PHs
– Hearing Authority shall try to issue the Orders , before their relief on transfer
– Issue of speaking orders
– Issue of adjudication orders or Orders in Appeals within a maximum period of 30 days of holding the final PH
– Uploading all the adjudication and first appeal orders in GST portal without fail
It is also observed that some GST First Appeals , particularly those against GST refund rejection orders, are pending for long time before First Appellate authority. GSTIN portal shall place information on pending position in adjudication and also First Appeals before the highest authority of Central GST or respective SGST authorities. This will enable these highest authorities to take stock of the pending position and take appropriate remedial action for reducing the pendency.
Just like Income Tax Department, GST council may develop Service Quality Standards in respect of GST issues also , so that taxpayers discharge their GST obligations with a sense of responsibility towards Nation Building. Such standardisation will also minimize taxpayers approaching High Courts for non-adherence to established procedure during adjudication/deciding on appeals.
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