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).