The Union Cabinet, chaired by the Prime Minister, approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 23rd January, 2019. GSTAT shall be presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State).
Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST. As per Section 109, Central Government has power to constitute Appellate Tribunal, on the recommendation of Council, which will hear appeals against the orders passed by the Appellate Authority or the Revisional Authority.
GSTAT will be the forum of second appeal in GST laws (Central and State GST Acts) and the first common forum of dispute resolution between Centre and States. 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.
The National Bench of the Appellate Tribunal will be situated at New Delhi.
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