GST Appellate Tribunal: Eligibility, Appeal Fees, Powers and Duties

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, State, and Regional Benches with both Judicial and Technical Members, the GSTAT ensures uniform interpretation and application of GST laws across India. Its mission is to offer a streamlined, impartial, and transparent appellate process, thereby reducing legal uncertainty and upholding taxpayer rights.

Eligibility

The eligibility criteria for members of the GST Appellate Tribunal are as follows:

President:

• Qualification: Must be a former Judge of the Supreme Court or a sitting/former Chief Justice of a High Court.

• Age: Must not be older than 70 years at the time of appointment.

Judicial Member:

• Qualification: Must be a former High Court Judge, or have served as a District or Additional District Judge for at least ten years, or have been a legal practitioner for ten years.

• Age: Must be at least 50 years old and not exceed 65 years.

Technical Member (Centre):

• Qualification: Must be a senior officer (Group A) from the Indian Revenue Service or an All India Service with at least 25 years of experience, including a minimum of three years in GST matters.

• Age: Must be at least 50 years old and not exceed 65 years.

Technical Member (State):

• Qualification: Must be a senior State Government officer (above Additional Commissioner rank) with 25 years of experience in Group A or equivalent services, including at least three years in GST, finance, or taxation.

• Age: Must be at least 50 years old and not exceed 65 years.

• General Rule: The minimum age for all positions is 50 years.

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Powers Of The Tribunal

The GST Appellate Tribunal (GSTAT) is vested with the following powers:

• Appellate Jurisdiction: It holds the authority to hear appeals against orders issued by the First Appellate Authorities and Revisional Authorities under the GST law.

• Civil Court Powers: For the purpose of its proceedings, the Tribunal possesses powers akin to a civil court. This includes summoning witnesses, accepting affidavits as evidence, compelling the production of documents, and requisitioning any public record.

• Adjudicatory Powers: The GSTAT can confirm, modify, or annul the order under appeal. It also has the power to remand a case back to the lower authority for fresh consideration and to rectify any errors apparent in its own orders.

• Interim and Enforcement Powers: It may grant interim orders to provide relief during the pendency of an appeal and has the authority to enforce its own orders. The Tribunal can also direct a fresh adjudication if deemed necessary.

Duties Of The Tribunal

The core duties of the GST Appellate Tribunal are:

• To adjudicate GST disputes impartially and deliver timely resolutions.
• To ensure its rulings promote a consistent and uniform application of GST law throughout India.
• To maintain official records of its proceedings, which then serve as binding precedents for lower authorities and future cases.
• To adhere to the principles of natural justice while operating under its own defined procedures, which provides the flexibility to not be strictly bound by the Code of Civil Procedure.

Composition And Jurisdiction

• Jurisdiction: The Principal National Bench, located in New Delhi and headed by the President, holds exclusive jurisdiction over appeals concerning the ‘place of supply’. All other GST disputes are handled by State and Regional Benches.

• Further Appeal: Orders from a State Bench can be appealed before the respective High Court, while orders from the National Bench can be appealed directly before the Supreme Court. The path depends on the bench involved and the legal questions raised.

Monetary Limits for Appeals

As per 53rd GST Council meeting held on 22nd June 2024 in New Delhi, the Council recommended monetary limits for departmental appeals under GST as follows:

• Rs. 20 lakhs for GSTAT,
• Rs. 1 crore for High Courts, and
• Rs. 2 crores for the Supreme Court.

Other Points To Be Noted

• Filing Deadline: Within 3 months of the order.
• Application Form: Must use Form GST APL-05.
• Pre-Deposit: A mandatory 20% of the disputed tax amount.
• Procedure: All subsequent steps are handled via the GSTAT portal.

The establishment of fully operational GSTAT benches across India has been a gradual process. Although the legal provisions were established by the GST Act, the physical constitution of state and regional benches only accelerated notably in the 2023-2024 period. For the most up-to-date information on which benches are currently functional, stakeholders should consult the latest official notifications from the Ministry of Finance.

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