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.