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National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

Topics Covered:

  1. Statutory, regulatory and various quasi-judicial bodies.

 

National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

 

What to study?

  • For Prelims: About GSTAT- composition and provisions in this regard, about GST- key facts.
  • For Mains: Significance and the need for GSTAT.

 

Context: Cabinet has approved creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).

 

Key facts:

  • It shall be situated at New Delhi.
  • Composition: Presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State).
  • It is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States.
  • The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts.

 

Legal provisions:

CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime. The Act empowers the Central Government to constitute, on the recommendation of Council, by notification, with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

 

Significance:

Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.

 

Sources: pib.

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