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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.

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