Union Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal

Jan 24, 2019 | by Avantis RegTech Legal Research Team

The Union Cabinet on January 23, 2019 has approved the creation of National Bench of Goods and Services Tax Appellate Tribunal (GSTAT), a first common quasi judicial body between Centre and State that will mediate in indirect tax disputes.

Under Chapter XVIII, Section 109 of the CGST Act empowers the Central Government to constitute an Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

GSTAT shall be presided over by the President and shall consist of one Technical member from Central and one Technical Member from state. GSTAT is the second forum of appeal where pleas can be filed against orders from Appellate Authorities under the Central and State GST Acts. The Tribunal will be situated with a national bench in Delhi and three other regional benches in Chennai, Kolkata and Mumbai.


URL: http://www.pib.nic.in/PressReleseDetail.aspx?PRID=1561067


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