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.
