ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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GST Dispute Resolution Mechanism

The latest constitutional amendment to the Goods and Services Tax allows the gst Council to establish a dispute resolution mechanism that overlaps with the original jurisdiction of the Supreme Court. The global experience of non-judicial adjudication of administrative disputes suggests that the power of adjudication is incidental to the administrative function. The dispute resolution mechanism in its present form is deprived of the vital power to bind the state or central governments through an order. It cannot declare any statute that violates the harmonised structure of gst as illegal, which is a constitutional farce.

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