“The creation of the National Bench of the GSTAT would amount to one-time expenditure of ₹92.50 lakh while the recurring expenditure would be ₹6.86 crore per annum,” an official statement said.
GSTAT is the forum of second appeal in GST laws and the first common forum of dispute resolution between the Centre and states. The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts.
Being a common forum, GSTAT will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.
Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST regime. Section 109 of the Chapter under CGST Act empowers the Central Government to constitute, on the recommendation of Council, by notification, with effect from such date as may be specified therein, an Appellate Tribunal known as the GSTAT for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. (RKS)
Fibre2Fashion News Desk – India
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