Supreme Court Urged Railways to Drop the Term Second-Class Passengers  ||  Supreme Court: Employers Cannot Deny Compassionate Appointments Through Delays  ||  Supreme Court Explains How Testimony of a Dead Witness Can be Used Against an Absconding Accused  ||  SC Recommended Amending IBC to Ensure Fair Repayment Protection for MSME Operational Creditors  ||  Supreme Court: High Courts Cannot Reappreciate Evidence in Certiorari Jurisdiction  ||  SC: Railways are Not Liable Unless Owner-Risk Goods Were Counted or Weighed  ||  SC: Courts and Prosecutors Must Expedite Trials For Jailed Accused  ||  Supreme Court Clarifies that Swear Words and Vulgar Expletives Alone do Not Constitute Obscenity  ||  Supreme Court: Nominated Town Panchayat Members Have No Voting Rights in Council Polls  ||  Delhi High Court Declines Interim Relief to Sonam Wangchuk, Upholds His Hospitalization    

Union Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) - (23 Jan 2019)

Goods and Services Tax

The creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) for resolving disputes gets green signal in a Union Cabinet’s meeting chaired by the Prime Minister. GSTAT shall be presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State). The National Bench of the Appellate Tribunal would be situated at New Delhi. The creation of the National Bench of the GSTAT would amount to one time expenditure of Rs.92.50 lakhs while the recurring expenditure would be Rs.6.86 crore per annum.

Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime. Section 109 of this Chapter under CGST Act empowers the Central Government to constitute, on the recommendation of Council, by notification, with effect from such date as may be specified therein, 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.

Goods and Services Tax Appellate Tribunal is the forum of 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. Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country. Goods and Services tax was notified by the Constitution (One Hundred and Twenty-Second Amendment) Bill, 2016, in the country. As per Article 279A (1) of the amended Constitution, the GST Council has been constituted by the President within 60 days of the commencement of Article 279A. The decision to form GST Appellate Tribunal aims to bring uniformity in redressal of disputes thereby in smooth implementation of GST across the country.

Tags : NATIONAL BENCH   CREATION   GSTAT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved