The demand for an independent GST Dispute Settlement Authority seems to be more logical in comparison to GST Council. Analyze.
The proposed GST Council as the dispute resolution body is criticized on the ground that how can it resolve the disputes arising out of its own recommendations. The GST Council will give the Centre one-third voting power and the states two-thirds. Any decision will need three fourth of the votes. Thus, the council provides “power of veto” wielded solely by centre along with state governments. Hence neither the states together nor the Centre alone can change the GST.
However, the dispute resolution body cannot work on this principle because any dispute resolution mechanism would need a judicial member, which council does not have. Furthermore, within GST Council each state, whether big such as Uttar Pradesh or Madhya Pradesh or small such as Uttarakhand or Chhattisgarh, will have the same voting percentage with it. The weak states may sometimes become orphan as they cannot woo the stronger states to support them.
Also, any dispute resolution mechanism whether it is independent or other way should resolve the issues in an amicable manner by giving due say to each of the parties to the dispute. Thus, we see that idea to set an independent GST Dispute Settlement Authority, which are supposed to have a former Supreme Court judge or chief justice of a high court as its chairman is a better than GST Council.
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