Saturday, May 22, 2010

What are forums of redressal of grievances available to a person registered in VAT?

What are forums of redressal of grievances available to a person registered in
VAT?

VAT disputes are generally resolved through quasi-judicial process of adjudication. A complete system of adjudications at original and appellate stages is given
in Chapter XII of the Bill. “Alternative Dispute Resolution System” is part of the VAT grievance redresal system. Original adjudication orders are first appeallable before the Commissioner, Inland Revenue (Appeals), whose orders are appeallable before the
Appellate Tribunal. Orders of the Appellate Tribunal are appeallable before the High Court on questions of law. Judgments of the High Court can be appealed against in the Supreme Court.

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