The launch of GST Appellate Tribunal (GSTAT) marks a major milestone in the evolution of the Goods and Services Tax regime and strengthens the institutional framework for indirect tax dispute resolution in the country.
About GSTAT
- It is a second appellate authority established under the 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).