What is the GST Appellate Tribunal (GSTAT)?

About GST Appellate Tribunal (GSTAT):

• The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates for the constitution of a GSTATand its Benches.
• The GSTAT will be the specialized appellate authority for resolving disputes under the GST laws.
• Composition:
• The GST Tribunal will have one principal bench in New Delhi and as many benches or boards in states as decided by each state, subject to approval of the council.
• North-eastern states could opt for one bench for 2-3 states and an additional bench for very far-flung areas.
• The principal bench and state boards would have two technical and two judicial members each, with equal representation from the Centre and states.
• All four members would not sit for hearing each case. It depends on the threshold or value of dues involved.

 

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Q1) What is a Tribunal?

Tribunals are judicial or quasi-judicial institutions established by law. They intend to provide a platform for faster adjudication as compared to traditional courts, as well as expertise on certain subject matters.

Source: GST Council lays down road map for appellate tribunal