GST Appellate Tribunal

GST Appellate Tribunal:

The Supreme Court has warned that the government had no option but to constitute the Goods and Services Tax (GST) Appellate Tribunal.

GST Appellate Tribunal:

• The GST Appellate Tribunal (GSTAT) is the second appeal forum under GST for any dissatisfactory order passed by the First Appellate Authorities.
• The National Appellate Tribunal is also the first common forum to resolve disputes between the centre and the states.
• It holds the same powers as the court and is deemed Civil Court for trying a case.
• Section 109 of the GST Act mandates the constitution of the Tribunal.

The GSTAT has the following structure:

• National Bench: The National Appellate Tribunal is situated in New Delhi, constitutes a National President (Head) along with 2 Technical Members (1 from Centre and State each).
• Regional Benches: On the recommendations of the GST Council, the government can constitute (by notification) Regional Benches, as required.
• As of now, there are 3 Regional Benches (situated in Mumbai, Kolkata and Hyderabad) in India.
• State Bench and Area Bench.