Goods and Services Tax Appellate Tribunal:
The Union Minister for Finance and Corporate Affairs formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi.
- Goods and Services Tax Appellate Tribunal is a statutory appellate body established under the Central Goods and Services Tax Act, 2017 (CGST Act).
- It hears various appeals under the said Act and the respective State/UT GST Acts.
- The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations in India.
- It consists of the President (Head), a Judicial Member, and 2 Technical Members (one from the state and another from the Centre).
- The state bench consists of two Judicial Members, a Technical Member (Centre) and a Technical Member (state).
- The president must be a Supreme Court judge or have served the High Court as the Chief Justice.
- The Judicial member must be a High Court Judge or has served as an Additional District Judge or a District Judge for a period of 10 years.
- The Technical Member (Centre) must be an Indian Revenue Service member belonging to Group A or must be a member of All India Service with three years of experience in administering GST in the Central Government.
- Also, the Technical Member from the Centre should have completed twenty-five years in Group A services.
- The Technical Member (state) must be a state government officer or All India Service officer with the rank above Additional Commissioner of Value Added Tax; also, the rank should be above the First Appellate Authority.
- The Technical Member from the state must have completed twenty-five years in Group A Services or equivalent and three years administering GST or finance and taxation in the State Government.
- The president and judicial and technical members of GSTAT shall hold office for four years, or until he attains the age of 70 years and 67 years.
- It is equivalent to a Civil Court for trying a case. It can pass orders, hear cases, impose penalties, and revoke or cancel registrations.
