About GST Appellate Tribunal

• The GST Appellate Tribunal represents a specialised authority formed to resolve GST-related disputes at the appellate level. 
• It will be the forum of second appeal under GST laws and is the first common forum of dispute resolution between the Centre and the states. 
• It is a common forum to ensure uniformity in dispute redressals and quicker resolution of cases. 

Objectives

• Introduced on July 1, 2017, the GST framework included provisions to constitute Appellate Tribunal as the second appellate authority for hearing appeals against the orders passed by the Appellate Authority under the Central and State GST laws. 
• However, in their absence, taxpayers have been compelled to seek relief from the High Courts, with the number of appeals under central GST laws having risen to about 15,000.
• The Central GST law was amended last year to enable the creation of appellate tribunals, and the Finance Ministry notified the setting up of a Principal Bench (New Delhi) and 31 State Benches of the GSTAT, and the process for appointment of judicial and technical members is already in progress.
• The Tribunal will ensure swift, fair, judicious and effective resolution to GST disputes, besides significantly reducing the burden on higher courts. 
• The establishment of the GSTAT would further enhance the effectiveness of the GST system in India and foster a more transparent and efficient tax environment in the country.

GST Appellate Tribunal Rules, Powers and Duties

• The Tribunal is not bound by the Code of Civil Procedure, 1908, but follows the principles of natural justice and has the authority to regulate its own procedure.
• The Tribunal possesses powers similar to a civil court under the Code of Civil Procedure, 1908, for matters such as summoning individuals, demanding document production, and receiving evidence on affidavits.
• The Tribunal can requisition public records, issue commissions for witness examination, and dismiss or decide representations for default.
• Orders issued by the Tribunal can be enforced as if they were court decrees, with the Tribunal having the authority to seek execution within the local jurisdiction.
• All proceedings before the Tribunal are considered judicial proceedings, and the Tribunal is deemed a civil court for specific legal purposes.

GST Appellate Tribunal Members

• The government will select members for the GST Appellate Tribunal, including Judicial Members and Technical Members.
• The National Bench, led by the President, focuses on issues related to the place of supply, while regional and state benches handle appeals within specific regions. 
• The distribution of responsibilities among members is decided by the President and state President.