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GST appellate tribunal gets nod; dues of States cleared

  • Category
    Polity & Governance
  • 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).
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