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Goods and Services Tax Appellate Tribunal

  • Category
  • Published
    31st Mar, 2023


Amendments to the GST laws, to enable the Appellate tribunal’s constitution are expected to be introduced in the Lok Sabha under which the Tribunal is likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court.

About Goods and Services Tax Appellate Tribunal:

  • GSTAT would serve as the forum of second appeals to do with the applicability of GST, and will also be the first common forum of dispute resolution between the Centre and the States.
  • It will be situated in New Delhi and several other State benches.


  • The tribunal has been established under Chapter XVIII of the CGST Act which provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime.
  • Section 109 under CGST Act empowers the Central Government to constitute, on the recommendation of Council, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Provisional Authority.
  • It will be presided over by its president. It will consist of a technical member from the Centre and a representative of the States.

The framework of the Tribunal may permit the resolution of disputes involving dues or fines of less than Rs. 50 lakh by a single-member bench.

Aim and Functions:

Twin functions of second appellate and first common forum 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.
  • The disputes that state tribunals would be looking at would be appeals under GST law wherein the taxpayer is contesting the tax demand put by the tax department.
    • The appeal based on the assessment would be made to the Commissioner (Appeals) if not satisfied at the state level and from there it would go to the Appellate Tribunal.
  • 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 GST Appellate Tribunal will expedite resolution of disputes under GST laws. Being a common forum, GST Appellate Tribunal (national bench) will ensure that there is uniformity in redressal of disputes arising under GST.
  • The appellate authority is being seen crucial as a forum for higher appeal for disputes under the indirect tax regime and will also help in resolving the confusion created by contradictory rulings given by Appellate Authority for Advance Rulings (AAAR)on the same or similar issues in different states.

 What is GST?

  • GST is an Indirect Tax which has replaced many Indirect Taxes in India.
  • The Act came into effect on 1st July 2017; Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.

Goods & Services Tax Council is a constitutional body for making recommendations to the Union and State Government on issues related to Goods and Service Tax.

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Our Centers

DELHI (Karol Bagh)

GS SCORE, 1B, Second Floor, Pusa Road, Karol Bagh, New Delhi - 110005 (Beside Karol Bagh Metro Station Gate No. 8)

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BHUBANESWAR (Jaydev Vihar)

GS SCORE, Plot No.2298, Jaydev Vihar Square, Near HCG Day Care, BBSR - 751013

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LUCKNOW (Aliganj)

GS SCORE, 2nd Floor, B-33, Sangam Chauraha, Sector H, Aliganj, Lucknow, UP - 226024

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