About Goods and Services Tax Appellate Tribunal (GSTAT)

• It is a second appellate authority established under Section 109 of the Central Goods and Services Tax Act, 2017.
  • When a taxpayer has a dispute, the first appeal lies within the tax administration.
• Purpose: To hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice.
• Benches: It will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations in India, ensuring accessibility and nationwide reach.
• Structure: Each Bench of the GSTAT will comprise two Judicial Members, one Technical Member (Centre), and one Technical Member (State).
• Significance: Structure reflects the spirit of cooperative federalism and is designed to deliver impartial and consistent decisions.

About GSTAT e-Courts Portal

• It is a digital platform to enable taxpayers to file appeals online, track the progress of cases, and participate in hearings through digital mode. 
• Developed by:  Goods and Services Tax Network (GSTN) in collaboration with National Informatics Centre (NIC).