Powers of the GST Appellate Tribunal

When it comes to tax disputes and appeals under GST, the procedures followed by the Appellate Tribunal have their own set of guidelines and powers. These procedures differ from the traditional Code of Civil Procedure (CPC) followed in regular civil court cases.

One key difference lies in the court fees. In regular civil court cases, the court fees is based on the value of the claim. However, under the GST Appellate Tribunal (GSTAT) procedure, there is a nominal fee ranging from 5,000 to 10,000 that needs to be paid.

Orders made by the Appellate Tribunal can be enforced as if they were decrees made by a court in a suit pending therein. The Tribunal also has the authority to enforce its orders and send for execution to the local court, giving it the power to enforce orders and execute cases.

Moreover, in cases where a taxpayer needs to deposit taxes, the local tax department may intervene to recover the taxes on behalf of the Tribunal. This power to enforce orders and execute cases sets a significant differentiation between the Appellate Tribunal under GST and other Tribunals.

Additionally, the Appellate Tribunal may refer matters to a local court for execution and attachment of property if their orders are not being executed, a power that was not available under previous guidelines. All proceedings before the Appellate Tribunal are considered judicial proceedings subject to applicable sections of the law. It is important to note that providing false evidence intentionally during proceedings before the Appellate Tribunal can lead to imprisonment for up to seven years and a fine.