What is GST Appellate Tribunal (GSTAT)?

What is GST Appellate Tribunal?

The GST Appellate Tribunal is a dedicated tribunal that hears appeals related to Goods and Services Tax (GST). It's the first place where businesses can challenge decisions made by lower GST authorities. By bringing together cases from both the central and state governments, the tribunal aims to ensure that all GST disputes are handled fairly and consistently. This helps to resolve cases more quickly and efficiently. The tribunal's main office is located in New Delhi.

GST Appellate Tribunal Composition

The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized tribunal that handles GST-related disputes. It has different benches, including National, Regional, State, and Area benches, each with a specific composition of Judicial and Technical members. The National Bench is located in New Delhi, while the others are spread across different regions and states. The members of the Tribunal are appointed by the Central and State Governments and are responsible for hearing and deciding appeals against GST orders.

GST Appellate Tribunal: Powers and Duties

Now that you understand the composition of the GST Appellate Tribunal, it's important to acquaint yourself with its rules, powers, and duties.

Unlike civil courts, the Tribunal isn't bound by the Code of Civil Procedure, 1908. However, it adheres to the principles of natural justice and has the authority to establish its own procedural guidelines.

The Tribunal's powers are comparable to those of a civil court under the Code of Civil Procedure, 1908. This includes the ability to summon individuals, demand the production of documents, and accept evidence through affidavits. Additionally, it can request public records, issue commissions for examining witnesses, and dismiss or decide on representations in cases of default.

Orders issued by the Tribunal are enforceable as if they were court decrees. The Tribunal has the authority to initiate execution proceedings within its local jurisdiction.

It's important to note that all proceedings before the Tribunal are considered judicial proceedings. For specific legal purposes, the Tribunal is deemed a civil court, aligning with relevant legal codes such as sections 193, 228, and 196.

Who can appeal to the GST appellate tribunal?

Any person aggrieved by a decision or order passed against them by the First Appellate Authority or the Revisional Authority can appeal to the GST Appellate Tribunal. This includes:

• Taxpayers: Businesses and individuals registered under the GST Act.
• Unregistered persons: Individuals or entities who are not registered under GST but are affected by a GST-related decision.

Note: To appeal to the GST Appellate Tribunal, you must file your appeal within 3 months from the date of the decision or order you're appealing. Additionally, you'll need to submit the required form (GST APL-05) and pay the applicable fees.

Time Limit to Appeals Before the GSTAT

An appeal before the GST Appellate Tribunal (GSTAT) must be filed within three months from the date the order is communicated. However, if the appeal is filed by the government, the time limit extends to six months.

Eligibility Standards and Age Restrictions for GST Appellate Tribunal Members

The eligibility and age criteria for members of the GST Appellate Tribunal are clearly outlined, determining who can be appointed to this forum:

• President: To qualify, the individual must be a judge of the Supreme Court or have served as the Chief Justice of a High Court.
• Judicial Member: The candidate must have experience as a High Court Judge or served as an Additional District Judge or District Judge for at least 10 years.
• Technical Member (Centre): Eligibility requires being an Indian Revenue Service (IRS) officer from Group A or a member of the All India Service, with at least three years of GST administration experience at the Central Government level. Additionally, they must have completed 25 years in Group A services.
• Technical Member (State): The candidate must be an officer from the state government or All India Service with a rank above Additional Commissioner of Value Added Tax and higher than the First Appellate Authority. They should have 25 years in Group A services or an equivalent position, along with three years in GST administration or finance and taxation within the state government.
• Age Limit: The maximum age for members is set at 70 years for the President, while Judicial Members, State Presidents, and Technical Members (Centre or State) have a cap of 65 years.