Context: The Central government has established a 31 state bench of the GST Appellate Tribunal announced for 28 states and eight union territories.

More on news:

• As per the order issued by the finance ministry, Uttar Pradesh will have three benches, while Karnataka and Rajasthan two each, and one for northeastern states of these Tribunal. 

About  GST Appellate Tribunal

• Composition: GSTAT shall be presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State) in these Tribunal
• Powers of GST Appellate Tribunal: 
  • As per the Code of Civil Procedure, 1908, the GST Appellate Tribunal holds the same powers as the court and is deemed Civil Court for trying a case. 
  • The Tribunal also has the power to impose penalties, revoke or cancel registrations, and take such other measures as may be necessary to ensure compliance with the GST laws.

Governance of the GST Appellate Tribunal:

• National Bench: The National Appellate Tribunal is situated in New Delhi, and constitutes a National President (Head) along with 2 Technical Members (1 from the Centre and one State each)
• Regional Benches: On the recommendations of the GST Council, the government can constitute (by notification) an ‘N’ number of Regional Benches, as required. 
• State Bench and Area Bench: The Government, on the recommendations of the GST council, has notified a number of State Benches.
• Common forum: Goods and Services Tax Appellate Tribunal is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States. 
• Functions GST Appellate Tribunal:
  • Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.
  • It would also enable the principal bench to take certain important decisions such as distribution of cases amongst the state benches, referring cases to other members if there is a difference in views within the same bench or otherwise.

News Source: Economic Times