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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.
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