Specially constituted GST appellate Tribunal to solve issues easily

NewsBharati    23-Jan-2019
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New Delhi, Jan 23: The Union Cabinet , chaired by the Prime Minister today approved formation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in the national capital. The formation would cost a one-time expenditure of Rs.92.50 lakh while the recurring expenditure would be Rs.6.86 crore per annum.

 

The bench scheduled to be situated at New Delhi, shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State). Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in the implementation of GST across the country.

Goods and Services Tax Appellate Tribunal is the forum of the 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.

The provisions for the Appeal and Review Mechanism for dispute resolution are under the GST Regime. This under CGST Act, empowers the Central Government to constitute 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.
GSTAT Cabinet decision GST Central Government