Goods and Services Tax – GST – Dated:- 21-5-2018 – New Delhi, May 20 (PTI) The GST Council has asked the Centre and states to expedite setting up of appellate authorities for aggrieved entities to appeal against orders of the Authority for Advance Rulings (AAR). With AARs in different states started giving rulings since March, it has become imperative for the Centre as well as states to set up the Appellate Authority for Advance Ruling (AAAR), an official said. The Secretariat of the GST Council has shot off letters to the states as well as the Central Board of Indirect Taxes and Customs (CBIC) to nominate members to the AAAR on an urgent basis so that they can start functioning, the official told PTI. So far only 12 states, including West
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ver GST levy and one appellate authority to hear appeals against the AAR order. According to experts, the business entities, which are aggrieved by the decision of AAR, currently do not have any remedy in the absence of an appellate authority. Deloitte Haskins & Sells LLP Partner (Indirect Tax) M S Mani said businesses will not be able to file appeals against advance rulings unless the appellate authority is set up in every state. The recent increase in AAR decisions needs to be matched by a quick constitution of the appellate authority in all states. The constitution of the AAAR should also be on the lines of the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) and other appellate bodies and should not comprise only of tax o
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