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GST appellate tribunal gets nod; dues of States cleared
Context
The GST Council reached a broad consensus on the long-awaited constitution of the GST Appellate Tribunal to resolve the rising number of disputes under the 68-month old indirect tax regime that are now clogging High Courts and other judicial fora.
What is GST Appellate Tribunal?
- The Appellate Tribunal under GST is a quasi-judicial body that has been established to provide a platform for the resolution of disputes that arise between businesses, individuals, and the government regarding the implementation and interpretation of the GST laws.
- The Tribunal operates as an appellate authority that hears appeals against the decisions and orders of the lower authorities.
- Under GST, if a person is not satisfied with the decision passed by any lower court, an appeal can be raised to a higher court, the hierarchy for the same is as follows (from low to high):
- Adjudicating Authority
- Appellate Authority
- Appellate Tribunal
- High Court
- Supreme Court
Composition
- The national (principal) bench is likely to have two technical members and two judicial members (one from the central government and one from the state).
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