Govt. provides Sec 107 of CGST Act 2017 for Appellate Authority to hear and resolve GST Disputes:

Govt. provides Sec 107 of CGST Act 2017 for Appellate Authority to hear and resolve GST Disputes The Minister of State for Finance, Shri Pankaj Chaudhary in the Ministry of Finance in a written reply in Lok Sabha Stated, "Govt. provides Sec 107 of CGST Act 2017 for Appellate Authority to hear and resolve GST Disputes." Based on the recommendations of the GST Council, the Government has proposed amendment in section 132 of CGST Act, 2017, through the Finance Bill, 2023, to decriminalize certain offences specified under clause (g), (j) and (k) of sub-section (1) of section 132 of CGST Act, 2017, viz.- (i) obstructing or preventing any officer in discharge of his duties; (ii) deliberate tampering of material evidence; (iii) failure to supply the information required to be supplied under the Act or the Rules made thereunder or supply of false information. Section 107 of the Central Goods and Services Tax Act, 2017 already provides for Appellate Authority to hear and decide appeals against any decision or order passed by any Adjudicating Authority under the CGST/SGST/UTGST Act, 2017.