GST Appellate Tribunal

The GST Council has approved the setting up of GST Appellate Tribunal ( GSTAT ) to provide a higher judicial forum for businesses to redress their tax disputes under the newly implemented Goods and Services Tax (GST) law. Initially, the Tribunal will be constituted with a national bench in Delhi and three regional benches in Chennai, Kolkata, and Mumbai, . With the implementation of the GSTAT, the Central Excise and Services Tax Appellate Tribunal (CESTAT) will be replaced.

The new indirect tax law, Goods and Services Tax law, implemented on 1st July 2017, provides for an appeal and review mechanism for dispute resolution under the framework, which was rolled out on July 1 last year. The tribunal is the second level of appeal where pleas can be filed against orders from appellate or revisional authorities.

The move to constitute the Appellate Tribunal will bring about more consistency on issues in the concept of the GST laws. The council also approved draft rules for the appointment of the tribunal’s president and members, and conditions of service. The president of the tribunal must have served as a judge of the Supreme Court or a high court for at least five years, according to the rules.