Update on GSTAT: 4-Member Appellate Tribunal Proposed in Each State: Sources

Update on GSTAT: 4-Member Appellate Tribunal Proposed in Each State: Sources 

A four-member appellate tribunal is proposed to be set up in each state to streamline and expedite the dispute resolution process with regard to GST, according to an official.

Each state appellate tribunal would have two technical members (one officer each from the center and states) and two judicial members, the official told PTI.

A division bench comprising two members -- one technical and one judicial -- will decide the appeals brought before it. As per the proposal, each state appellate tribunal will have two division benches and thus will be able to deal with more appeals, the official noted.

There will also be a national appellate tribunal, which would be set up in Delhi, and comprise one judicial member and one technical member.

The national appellate bench will mainly look into appeal cases on disputes between the department and assessee over the 'place of supply' under the GST regime.

It, however, will not take up any appeal with regard to divergent rulings by state appellate tribunals, the official added.

*CA Bimal Jain*