Quick Summary
The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized body created under the GST Act to resolve disputes under the GST regime. As the second level of appeal, it hears cases where taxpayers contest rulings from the first appellate authority or GST officials. Comprising National,
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FAQ :
The GSTAT is a specialised body established under the GST Act to resolve disputes at the second appellate level within the GST regime, acting as a common forum for the Centre and states.
Eligibility varies by position. The President must be a former Supreme Court Judge or a sitting/former Chief Justice of a High Court, not exceeding 70 years. Judicial Members typically need High Court Judge experience or 10 years as a District Judge/legal practitioner, aged 50-65. Technical Members (Centre/State) require at least 25 years of experience in senior government roles, with at least three years in GST matters, also aged 50-65.
The GSTAT has appellate jurisdiction to hear appeals against orders from First Appellate Authorities and Revisional Authorities. It also possesses powers similar to a civil court for proceedings, can confirm, modify, or annul orders, remand cases, grant interim relief, and enforce its decisions.
The primary duties of the GSTAT are to impartially adjudicate GST disputes and provide timely resolutions, ensure its rulings promote consistent application of GST law nationwide, and maintain official records of proceedings that serve as binding precedents.
The GST Council recommended a monetary limit of Rs. 20 lakhs for departmental appeals to be filed with the GSTAT.
Appeals must be filed within 3 months of the order using Form GST APL-05, and a pre-deposit of 20% of the disputed tax amount is mandatory. Subsequent steps are managed via the GSTAT portal.
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