GST Appellate Tribunal – SC
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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.