News: The launch of GSTAT and the GSTAT e-Courts Portal marks a major step in strengthening India’s indirect tax dispute-resolution system.
About GST Appellate Tribunal (GSTAT)
| About GSTAT | It is the specialized second-appeal forum for GST disputes, providing a common Centre-State platform. It ensures uniform, quicker dispute resolution. |
| Legal backing | It is a statutory appellate body under GST law. It is constituted under Section 109 of the Central Goods and Services Tax Act, 2017, to hear appeals against orders under Sections 107 and 108. |
| Composition | 1. National Bench at New Delhi with the President, one Judicial Member, and two Technical Members (Centre and State). 2. State Benches may have two Judicial Members and a Technical Member (Centre) and a Technical Member (state). |
| Members’ Eligibility | President: Supreme Court Judge or former Chief Justice of a High Court. Judicial Member: High Court Judge or District/Additional District Judge with 10 years’ service. Technical (Centre): Group-A IRS/All India Service, 25 years’ service, 3 years administering GST in the Centre. Technical (State): Above Additional Commissioner VAT/First Appellate Authority, Group-A equivalent with 25 years’ service, 3 years in State GST/finance/taxation. Maximum age: President 70; Judicial Members and State Presidents 65; Technical Members 65. |
| Benches | • A Principal Bench in New Delhi • 31 State Benches across 45 locations in India |
| Power and Duties | 1. It is not bound by the Code of Civil Procedure, 1908. 2. It follows natural justice and regulates its procedure. 3. It possesses civil-court-like powers for summons, documents, affidavits, commissions, and requisitions. 4. All proceedings before it are judicial in nature, and the Tribunal is deemed a civil court for specified legal purposes. |
