Why there is no provision in GST Acts for settlement of cases? Whether the same will be incorporated in the later period?
SETTLEMENT OF CASES IN GST
DR.MARIAPPAN GOVINDARAJAN
Settlement of GST cases may be introduced later, as current GST Acts lack settlement provisions. Absence of statutory settlement provisions within the current GST Acts is the central legal issue: the framework does not presently provide a mechanism for settling tax disputes administratively, but settlement-related provisions may be introduced in future legislation or rules. (AI Summary)
TaxTMI
TaxTMI