Goods and Services Tax Appellate Tribunal

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The Centre has appointed retired Justice Sanjaya Kumar Mishra as the President of the Goods & Services Tax Appellate Tribunal (GSTAT).

About Goods and Services Tax Appellate Tribunal

  • It represents a specialised authority formed to resolve GST-related disputes at the appellate level.
  • It is established under the Central Goods and Services Tax Act, 2017 (CGST Act) to hear various appeals under the said Act and the respective State/UT GST Acts.
  • It will have one Principal Bench located at Delhi and 31 State benches located at various locations across States.
  • Composition
    • It consists of the President (Head), a Judicial Member, and 2Technical Members (one from the state and another from the Centre).
    • Further, there may be state benches consisting of two Judicial Members, a Technical Member (Centre) and a Technical Member (state).
  • Eligibility
    • The president must be a Supreme Court judge or have served the High Court as the Chief Justice.
    • The Judicial member must be a High Court Judge or has served as an Additional District Judge or a District Judge for a period of 10 years. 
    • The Technical Member (Centre) must be an Indian Revenue Service member belonging to Group A or must be a member of All India Service with three years of experience in administering GST in the Central Government.
    • Also, the Technical Member from the Centre should have completed twenty-five years in Group A services. 
    • The Technical Member (state) must be a state government officer or All India Service officer with the rank above Additional Commissioner of Value Added Tax; also, the rank should be above the First Appellate Authority.
    • The Technical Member from the state must have completed twenty-five years in Group A Services or equivalent and three years administering GST or finance and taxation in the State Government. 
    • Age limit and Tenure: The president and judicial and technical members of GSTAT shall hold office for four years, or until he attains the age of 70 years and 67 years.
  • It is equivalent to a Civil Court for trying a case. It can pass orders, hear cases, impose penalties, and revoke or cancel registrations.

Q1: What is Goods and Services Tax (GST)?

 It is an indirect tax (not directly paid by customers to the government), that came into effect from 1 July 2017 through the implementation of the 101st Amendment to the Constitution of India by the Indian government.

Source: Sanjaya Kumar Mishra to head GST Appellate Tribunal