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GST Appellate Tribunal setup
February 24 , 2023
571 days
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- The Goods and Services Tax Council has decided to set up a national GST appellate tribunal with a primary bench in Delhi and benches in other states.
- The number of benches in a state will be decided by the state government based on the requirements of its population.
- The appellate body will be headed by a judge from the Supreme Court or the Chief Justice of a high court.
- A single-member bench is likely to be authorised to hear cases of tax dispute below Rs 50 lakh.
- For cases involving amounts more than Rs 50 lakh, it would have to be heard by a double member bench.
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