Gujarat Tax Consultant Associations Request Clear GST Adjudication Guidelines like in TN to avoid Unwanted Litigation [Read Order]
The letter, addressed to Shri Sanjaykumar Agarwal, Chairman of CBIC, and the Commissioner of State Tax, Gujarat, highlights the ongoing issues related to poorly drafted GST notices and orders
GST – Unwanted Litigation – Gujarat Federation of Tax Consultants – AGFTC – Income Tax Bar Association – ITBA – CBIC
GST – Unwanted Litigation – Gujarat Federation of Tax Consultants – AGFTC – Income Tax Bar Association – ITBA – CBIC
The All Gujarat Federation of Tax Consultants ( AGFTC ) and the Income Tax Bar Association ( ITBA ) have jointly submitted a formal representation to the Central Board of Indirect Taxes and Customs ( CBIC ) and the Commissioner of State Tax, Gujarat, urging the issuance of clear and detailed guidelines for adjudication proceedings under the Goods and Services Tax ( GST ) Act, 2017, aimed at reducing unnecessary litigation and improving efficiency in tax administration.
According to AGFTC and ITBA, such orders often result in taxpayer harassment and a waste of time and resources, both for the taxpayers and the revenue department. The associations are advocating for guidelines to ensure transparency, clarity, and strict adherence to the provisions of the GST Acts and Rules, 2017.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
"An effectively drafted GST adjudication order is crucial for the smooth functioning of the tax system," the letter states, that clear guidelines will not only reduce the burden of litigation but also enhance revenue realisation for the government in a timely and efficient manner.
As a positive example, the representation refers to the recent initiative by the Commercial Taxes Department of Tamil Nadu, which issued a circular on August 29, 2024, outlining guidelines for adjudication under the GST Act. The associations have attached a copy of this circular and requested that similar steps be taken by both the central and state tax authorities.
AGFTC and ITBA, which represent over 3,000 tax professionals across Gujarat, have long been advocating for measures that improve compliance and transparency in tax administration. "GST is a unique and critical component of our tax system, and it is essential to have consistent and transparent adjudication processes across the country," the associations stated.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The associations have also extended their request to Finance Minister Nirmala Sitharaman, Revenue Secretary Sanjay Malhotra, Gujarat Finance Minister Kanubhai Desai, and Principal Secretary Dr. T. Natarajan, urging them to support this initiative.
The representation concludes by expressing hope that both the central and state governments will work towards creating a uniform adjudication system, which will help India progress towards its goal of a $5 trillion economy.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
