GST UPDATEZ ON 20-02-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI
The official GST Appellate Tribunal (GSTAT) website has been made functional.
The site can be visited on www.gstat.gov.in
The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted under Section 109 of the Central Goods and Services Tax Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under sections 107 or 108 of the said Act.
The GSTAT has also been empowered to adjudicate or examine cases of anti-profiteering under section 171 of the Act.
GSTAT, being a national Tribunal, has its Principal Bench at New Delhi and 31 State Benches located in the States and UTs and will have sittings in 44 different locations across the Country.
The Tribunal is headed by the President who is a Judge of the Supreme Court or a past/present Chief Justice of a High Court. Currently Honourable Justice Sanjaya Kumar Mishra is the President of the GST Appellate Tribunal (GSTAT).
Besides the President, the Principal Bench has three other Members – one Judicial Member and two Technical Members, one from the Centre and another from the States.
All other Benches have four Members each-Two Judicial Members and two Technical Members one from the Centre and one from the State.
While the Judicial Members are drawn from the Judiciary and/or from the legal profession, the Technical Members are drawn from the pool of senior Tax/Revenue Officers from the Central or State Government/s.
The GSTAT is the highest Court in the country on matters of fact in any litigation on GST.
All appeals before the GSTAT are to be filed only in electronic form and manner, with facility for document upload. Appeals/applications, once filed on the e-filing portal of the GSTAT, are processed through the help of the Case Information System(CIS) and Document Management System(DMS) and all orders are also passed and uploaded on this official website.
Well….
GSTAT, has the distinction of being the first Tribunal in the Country to go digital from its very inception.
The hearings in the GSTAT are also proposed to be in hybrid mode, affording the facility to opt for a physical hearing or to attend it electronically from any remote location.
On browsing the URL, it seems that currently it is in testing mode but it will be open and fully functional for use very soon.
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