TNPSC Thervupettagam

GST Appellate Tribunal

March 29 , 2023 495 days 358 0
  • Lok Sabha cleared changes in the Finance Bill to pave the way for setting up of an appellate tribunal for resolution of disputes under GST.
  • As per the amendments, benches of the GST Appellate Tribunal would be set up in every state.
  • This bench will include two judicial members, and two technical members representing the Centre and state.
  • There will be a principal bench in Delhi.
  • Principal bench will consist of a president, a judicial member and two technical members representing the Centre and state.
  • Currently, taxpayers are filing writ petitions before high courts in the absence of the appellate tribunal.

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