Address
Liaison Office : Karnani mansion
53 Mirza Ghalib Street, Park Street, 3rd Floor, Room No. 325, Kolkata, West Bengal 700016
Regd. Office : 29A, Rifle Range Road Kolkata 700019
GST Representation &
Litigation
As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the appellate authority or the Appellate Tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions can appear by an authorized representative.
As per section 116(2) of the GST Act, 2017, the following persons can be appointed as an authorized representative i.e., someone authorized by the person to appear on the person’s behalf:
- A relative or regular employee; or
- An advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or
- Any chartered accountant, a cost accountant, or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or
- A retired officer of the Commercial Tax Department of any state government or union territory or of the board who, during his service to the government, had worked in a post not below the rank than that of a Group-B gazette officer for a period of not less than two years: However, such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or
- Any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person.
Services
• Representation before GST authority with respect to assessment, searchand seizure, summons and other notices
• Representation before Appellate Authority with respect to appeal againstorder of GST officer
• Representation before Appellate Authority with respect to revisionrequest against order of GST officer
Navigating the Complexities of Indirect Taxation: The Role of GST Representatives and Litigation
Indirect taxation forms the backbone of government revenue, and the Goods and Services Tax (GST) has transformed the way this revenue is collected. In the dynamic realm of indirect taxation, businesses often encounter challenges that require professional expertise. This article explores two vital aspects: the role of GST representatives and the significance of litigation in ensuring fairness and adherence to the principles of the GST framework.
GST Representative: Navigating Compliance Challenges
The concept of a GST representative has gained prominence with the advent of the GST system. In the context of cross-border transactions, the representative serves as a bridge between foreign taxpayers and local tax authorities. This representative is appointed by the foreign entity to ensure compliance with the GST regulations of the host country.
Key Aspects of a GST Representative:
Compliance Facilitation: A GST representative acts as a point of contact for the foreign entity, aiding in the submission of required documents and compliance with GST rules.
Liaison with Authorities: The representative communicates and liaises with local tax authorities on behalf of the foreign entity, simplifying the communication process.
Liability Management: The representative assumes joint and several liability for tax obligations, ensuring that authorities have a local entity to hold accountable.
Documentation: They are responsible for maintaining accurate records and documentation that align with local GST regulations.
Significance of GST Representatives:
Cross-Border Transactions: GST representatives play a pivotal role in ensuring that foreign businesses engaging in cross-border transactions adhere to local GST rules.
Effective Communication: They bridge the gap between different tax jurisdictions, ensuring that communication between foreign entities and local authorities is seamless.
Compliance Assurance: The presence of a GST representative demonstrates a commitment to compliance, fostering trust and credibility.
Risk Mitigation: By assuming joint liability, GST representatives mitigate the risks associated with non-compliance, safeguarding the interests of both parties.
GST Litigation: Resolving Disputes and Upholding Fairness
Despite efforts to promote transparency and simplicity, disputes in the realm of GST can arise due to varying interpretations, complexities in transactions, or disagreements with tax authorities. GST litigation plays a crucial role in resolving these disputes and upholding the principles of fairness and justice.
Key Aspects of GST Litigation:
Dispute Resolution: GST litigation involves legal action to resolve disputes related to tax liability, classification, valuation, or other aspects of GST.
Adjudicating Authority: GST disputes are addressed by the Goods and Services Tax Appellate Tribunal (GSTAT) and further through the High Courts and Supreme Court, if necessary.
Interpretation of Laws: GST litigation often leads to the interpretation of complex GST laws, creating legal precedents for future cases.
Significance of GST Litigation:
Fair Adjudication: GST litigation provides a platform for taxpayers to present their arguments, ensuring a fair and impartial adjudication process.
Clarity in Interpretation: Court decisions in GST litigation offer clarity in interpreting ambiguous provisions, reducing uncertainty for taxpayers.
Legal Precedents: GST litigation contributes to the development of legal precedents that guide future tax cases and provide consistent interpretations of the law.
Checks and Balances: GST litigation serves as a check on the exercise of power by tax authorities, preventing arbitrary actions.
Conclusion:
The dynamic landscape of indirect taxation, as epitomized by the GST framework, requires specialized expertise to navigate its intricacies. GST representatives play a vital role in facilitating compliance, especially in cross-border transactions, while GST litigation ensures a fair and just resolution of disputes. Both these aspects contribute to the larger objective of promoting transparency, fairness, and adherence to the principles of taxation in a rapidly changing economic environment.