The Union Finance Ministry has issued a fresh notification regarding constitution of the Principal and State Benches of the GST Appellate Tribunal (GSTAT). The new notification adds circuits and locations.
- The notification will have deemed effect from September 1, 2023.
Key points
- The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017.
- The Government has already appointed retired Justice Sanjaya Kumar Mishra as President of GSTAT.
- The Principal Bench of GSTAT is constituted at New Delhi. There will be 31 benches in States, 63 judicial members and 33 Technical Members for the Centre and States together.
- Uttar Pradesh and Maharashtra (along with Goa) will have three Benches each, while other larger States, such as Gujarat, Karnataka, Rajasthan, and Tamil Nadu (along with Puducherry) will have two benches each.
- The new notification says locations shown as ‘Circuit’ will be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/ jurisdiction. For example, Panaji, Puducherry, Aizawl, Agartala and Kohima have been designated as circuits, along with Mumbai, Chennai and Kolkata as locations.
- Goods and Services Tax Appellate Tribunal is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States.
- The Principal Bench will take up matters related to inter-State disputes, while Benches in States will take up all other issues, including rates.
- The aggrieved parties can move to the High Courts and Supreme Court.
