Published: 24th Feb, 2023
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.
About
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).
Courses
Study
Notes
Home
Resources
More
