GST Appellate Tribunal (GSTAT) and Its Functioning 1. Overview: - The GST Appellate Tribunal (GSTAT) is a quasi-judicial body established under the Goods and Services Tax (GST) laws to resolve disputes between taxpayers and tax authorities. - It is the second level of appeal, following the appellate authority at the state or central level. 2. Constitution of GSTAT: - It consists of a National Bench located in New Delhi and Regional Benches across various states. - Each bench comprises a Judicial Member, Technical Member (Centre), and Technical Member (State). 3. Jurisdiction: - National Bench: Handles disputes involving conflicting decisions between state benches or substantial questions of law. - State/Area Benches: Deals with appeals against orders passed by the Appellate Authority or Revisional Authority under GST. 4. Functions and Powers: - Hearing and resolving appeals against orders passed by Appellate Authorities. - Passing orders confirming, modifying, or annulling the decisions of lower authorities. - Granting reliefs, including penalties and fines, as deemed appropriate. - Reviewing its own orders within a specified time frame if there are errors apparent on the face of the record. 5. Appeal Process: - The appeal must be filed within 90 days from the date of communication of the order. - The tribunal may allow filing an appeal after the deadline if sufficient cause is shown. - Both the taxpayer and the tax department can file appeals. 6. Procedure Before GSTAT: - Submission of appeal forms along with relevant documents. - Payment of pre-deposit: Generally, 20% of the disputed tax amount needs to be paid before filing an appeal. - Personal hearing and examination of evidence before the tribunal. - Issuance of a written order by the tribunal. 7. Appeal to Higher Courts: - Decisions of the GSTAT can be appealed to the High Court if a substantial question of law is involved. - Appeals to the Supreme Court are permitted against High Court judgments if deemed necessary.