Tax Consultants Demand GST Tribunal Bench in Indore: Addressing Notice Delivery Issues
Introduction
The Madhya Pradesh Tax Consultant Association (MPTCA) is advocating for the establishment of an additional GST Appellate Tribunal bench in Indore, highlighting the importance of taxpayer convenience, the high volume of litigation, and Indore’s status as the economic hub of the state.
The Need for a GST Tribunal in Indore
The MPTCA recently presented a memorandum to the state GST commissioner, Tanay Dwivedi, noting that the existing GST appeals tribunal only has one bench located in Bhopal. Given that Indore has the highest number of GST payers in Madhya Pradesh, the association argues that the city is an ideal location for a tribunal. Indore already accommodates benches for the Income Tax Appellate Tribunal and the National Company Law Tribunal, further solidifying its position as a key judicial and commercial center.
Benefits for Local Taxpayers
MPTCA president Sumit Nema emphasized that establishing a GST tribunal bench in Indore would greatly benefit not only local taxpayers but also those from surrounding districts such as Ujjain, Khandwa, Khargone, Ratlam, Mandsaur, Neemuch, and Dewas. He pointed out that multiple GST tribunal benches are already operational in several large states, including Uttar Pradesh, Gujarat, Maharashtra, Karnataka, Tamil Nadu, and West Bengal, justifying similar arrangements in Madhya Pradesh.
Reducing Compliance Uncertainty for MSMEs
Chartered accountant Abhay Sharma highlighted the issue of delays in accessing appellate remedies, which increase compliance uncertainty for businesses, especially MSMEs and traders in semi-urban and rural areas. He noted that a GST tribunal bench in Indore could significantly reduce litigation costs, travel burdens, and procedural delays for taxpayers throughout the Malwa-Nimar region.
Call for Improved Notice Delivery Systems
In addition to their request for a tribunal, the MPTCA raised concerns about the current notice and order delivery system. They urged the department to implement postal delivery of notices and establish real-time portal alerts, pop-up notifications, and dashboards to display pending notices and demand orders. These improvements would enhance transparency and facilitate better access for taxpayers.
Conclusion
The push for a GST Appellate Tribunal bench in Indore by the MPTCA reflects a critical need for improved taxpayer support and streamlined judicial processes. By addressing these issues, the state can enhance compliance and foster a more conducive environment for businesses in Madhya Pradesh.