{"id":346915,"date":"2025-09-26T17:39:05","date_gmt":"2025-09-26T12:09:05","guid":{"rendered":"https:\/\/forumias.com\/blog\/?p=346915"},"modified":"2025-09-26T17:39:05","modified_gmt":"2025-09-26T12:09:05","slug":"gst-appellate-tribunal-gstat","status":"publish","type":"post","link":"https:\/\/forumias.com\/blog\/gst-appellate-tribunal-gstat\/","title":{"rendered":"GST Appellate Tribunal (GSTAT)"},"content":{"rendered":"

News:<\/strong> The launch of GSTAT and the GSTAT e-Courts Portal marks a major step in strengthening India\u2019s indirect tax dispute-resolution system.<\/p>\n

About GST Appellate Tribunal (GSTAT)<\/h2>\n
\"\"
Source – GST.gov<\/figcaption><\/figure>\n\n\n\n\n\n\n\n\n
About GSTAT<\/strong><\/td>\nIt is the specialized second-appeal forum for GST disputes,<\/strong> providing a common Centre-State platform.
\nIt ensures uniform, quicker dispute resolution<\/strong>.<\/td>\n<\/tr>\n
Legal backing<\/strong><\/td>\nIt is a statutory<\/strong> appellate body under GST law.<\/strong>
\nIt is constituted under Section 109 of the Central Goods and Services Tax Act, 2017,<\/strong> to hear appeals against orders under Sections 107 and 108.<\/strong><\/td>\n<\/tr>\n
Composition<\/strong><\/td>\n1. National Bench at New Delhi<\/strong> with the President<\/strong>, one<\/strong> Judicial Member, and two Technical Members<\/strong> (Centre and State).
\n2. State Benches<\/strong> may have two Judicial Members and a Technical Member (Centre) and a Technical Member (state).<\/td>\n<\/tr>\n
Members\u2019 Eligibility<\/strong><\/td>\nPresident:<\/strong> Supreme Court Judge or former Chief Justice of a High Court.
\nJudicial Member:<\/strong> High Court Judge or District\/Additional District Judge with 10 years\u2019 service.
\nTechnical (Centre):<\/strong> Group-A IRS\/All India Service, 25 years\u2019 service, 3 years administering GST in the Centre.
\nTechnical (State):<\/strong> Above Additional Commissioner VAT\/First Appellate Authority, Group-A equivalent with 25 years\u2019 service, 3 years in State GST\/finance\/taxation.
\nMaximum age:<\/strong> President 70; Judicial Members and State Presidents 65; Technical Members 65.<\/td>\n<\/tr>\n
Benches<\/strong><\/td>\n\u2022 A Principal Bench in New Delhi<\/strong>
\n\u2022 31 State Benches across 45 locations in India<\/td>\n<\/tr>\n
Power and Duties<\/strong><\/td>\n1. It is not bound by the Code of Civil Procedure<\/strong>, 1908.
\n2. It follows natural justice<\/strong> and regulates its procedure.
\n3. It possesses civil-court-like powers<\/strong> for summons, documents, affidavits, commissions, and requisitions.
\n4. All proceedings before it are judicial in nature<\/strong>, and the Tribunal is deemed a civil court<\/strong> for specified legal purposes.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

News: The launch of GSTAT and the GSTAT e-Courts Portal marks a major step in strengthening India\u2019s 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… Continue reading GST Appellate Tribunal (GSTAT)<\/span><\/a><\/p>\n","protected":false},"author":10393,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1566,3127,1760,12039],"tags":[11872],"class_list":["post-346915","post","type-post","status-publish","format-standard","hentry","category-daily-factly-articles","category-economy","category-polity-and-nation","category-knolls","tag-9pm-daily-factly","entry"],"jetpack_featured_media_url":"","views":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/346915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10393"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=346915"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/346915\/revisions"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=346915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/categories?post=346915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/tags?post=346915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}