2.Goods and Serices Tax appellate tribunal
In the major step toward dispute resolution, the Ministry of Finance has formally launched the Good and Services Tax Appellate Tribunal (GSTAT).
GSTAT is a statutory appellate body established under the Central Goods and Services Tax Act, 2017. It has been create to hear appeals against orders issued by GST appellate authorities and to provide taxpayers with an independent and reliable forum for justice.
The tribuanl will operate through a Principal Bench in New Delhi and 31 state benches , ensuring accessibility and nationwide converage. Each Bench will consists of two Judicial Member, one technical Member (Centre), and one Technical Member (State).
GSTAT e-courts Portal – The digital platform with enable taxpayers and practiontioners to file appeals online, monitor case progress. This portal is developed by the GSTN(Goods and Services Tax Network) in collaboration with the National Informatics Centre (NIC).
