CONTENTS

1. Goods and Services Tax Appellate Tribunal

Goods and Services Tax Appellate Tribunal

Context:

The Centre has appointed retired Justice Sanjaya Kumar Mishra as the President of the Goods & Services Tax Appellate Tribunal (GSTAT).

Relevance:

GS III: Indian Economy

About Goods and Services Tax Appellate Tribunal (GSTAT):

• GSTAT serves as a specialized authority established to adjudicate Goods and Services Tax (GST) disputes at the appellate level.
• Formed under the Central Goods and Services Tax Act, 2017 (CGST Act), it hears appeals under the CGST Act and respective State/UT GST Acts.
• GSTAT comprises a Principal Bench situated in Delhi and 31 State benches located across various States.

Composition:

• The tribunal consists of a President (Head), a Judicial Member, and two Technical Members, with one representing the state and the other the Centre.
• State benches may comprise two Judicial Members, a Technical Member from the Centre, and a Technical Member from the state.

Eligibility Criteria:

• The President must be either a Supreme Court judge or a former Chief Justice of a High Court.
• The Judicial Member should have served as a High Court Judge, Additional District Judge, or District Judge for a minimum of ten years.
• The Technical Member (Centre) must be an Indian Revenue Service member of Group A or an All India Service member with at least three years of experience in GST administration in the Central Government.
• Additionally, the Technical Member (Centre) should have completed twenty-five years in Group A services.
• The Technical Member (state) should be a state government officer or an All India Service officer ranking above Additional Commissioner of Value Added Tax, with twenty-five years of Group A Services or equivalent experience and three years in GST or finance and taxation administration in the State Government.

Age Limit and Tenure:

• The President, Judicial Member, and Technical Members serve a tenure of four years or until they reach the age of 70, 67, and 67, respectively.

Powers and Functions:

• GSTAT functions akin to a Civil Court, with authority to issue orders, hear cases, levy penalties, and revoke or cancel registrations.