Economic Survey 2018 points out that over 200,000 tax cases, amounting to nearly 4.7% of India’s GDP, are stuck in appellate litigation across all levels of the judiciary. The introduction of a rather complex goods and services tax (GST) will aggravate the problem. This increases litigation manifold and the amount stuck becomes huge,” said Anita Rastogi, indirect tax partner at PwC India. However, the survey does not cover the impact of GST implementation and global experience shows that during initial years of GST implementation, tax litigations dramatically shoot up. “So far, after GST implementation, more than two dozen writ petitions on different issues have already been filed in various courts.

Source: Mint February 12, 2018 01:52 UTC