Mains Paper 2: Indian Polity | Statutory, regulatory and various quasi-judicial bodies.
From UPSC perspective, the following things are important:
Prelims level: GST Appellate Tribunal
Mains level: Functions and Terms of reference of the GST appellate tribunal
- The Union Cabinet has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).
Goods and Services Tax Appellate Tribunal (GSTAT)
- 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.
Composition of GSTAT
- GSTAT shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State).
- The National Bench of the Appellate Tribunal shall be situated at New Delhi.
Provisions for GSTAT
- 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 Union Government to constitute, on the recommendation of Council, an Appellate Tribunal.
- It shall hear appeals against the orders passed by the Appellate Authority or the Revisional Authority.