Cabinet nod to GST Appellate Tribunal

NEW DELHI: In a move to bring in uniformity in the interpretation of laws, the government today gave its nod to set up the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), which will be almost in line with the Customs Excise and Service Tax Appellate Tribunal (CESTAT) existing in the pre-GST regime.

File photo

Tribune News Service

New Delhi, January 23

In a move to bring in uniformity in the interpretation of laws, the government today gave its nod to set up the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), which will be almost in line with the Customs Excise and Service Tax Appellate Tribunal (CESTAT) existing in the pre-GST regime.

Announcing this, Union Law Minister Ravi Shankar Prasad said, a decision to this effect was taken at a meeting of the Union Cabinet chaired by Prime Minister Narendra Modi and the tribunal is being set up in accordance with the provisions prescribed in the Central GST Act, 2017.

The Act envisages that the government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

Prasad said, the National Bench will be presided over by a President and shall consist of one Technical Member (Centre) and one Technical Member (State). “The creation of the National Bench of the GSTAT will amount to one-time expenditure of Rs 92.50 lakh while the recurring expenditure will be Rs 6.86 crore per annum,” the government said.

The statement further said the 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, the GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under the GST, it added.

Recurring spend Rs 6.86 cr/annum

The national Bench of the GST Appellate Tribunal, to be located in Delhi, would have one member each from the Centre and states and a president
The GST Council in December last had decided to establish the centralised appellate authority
The creation of the national Bench of the GSTAT would amount to one-time expenditure of Rs 92.50 lakh while the recurring expenditure would be Rs 6.86 crore per annum