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GST Appellate Tribunal

  • 08 May 2024

On 7th May, 2024, the Union government appointed retired Justice Sanjaya Kumar Mishra as the President of the Goods & Services Tax Appellate Tribunal (GSTAT).

  • GST Appellate Tribunal acts as a second appeal forum for GST laws and the first common forum for dispute resolution between the Centre and States.
  • It handles appeals against the orders passed by the Appellate Authority under the Central and State GST Acts.
  • It functions like a civil court under the Code of Civil Procedure, 1908.
  • The CGST Act authorizes the Central Government to establish it, upon recommendation from the GST Council.
  • National (Principal) Bench: New Delhi.