GST Appellate Tribunal – SC
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08 September 2021 Current Affairs:The Supreme Court has warned that the authorities have no choice however to represent the Goods and Services Tax (GST) Appellate Tribunal. Even four years after the Central Goods and Services Tax Law was passed in 2016, the Goods and Services Tax Tribunal has not yet been established.
About GST Appellate Tribunal:
♦ The GST Appellate Tribunal (GSTAT) is the second appeal forum for any dissatisfaction orders passed by the first appellate authority under the GST.
♦ The National Appellate Tribunal is additionally the first common forum to resolve disputes between the centre and the states.
♦ As a common forum, GSTAT is responsible for ensuring a unified resolution of disputes caused by GST.
♦ It holds the same powers as the court and is deemed Civil Court for attempting a case.
