The government has recently appointed retired Justice Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal.
About the GST Appellate Tribunal:
- GST Appellate Tribunal acts as a second appeal forum for GST laws and the first common forum for dispute resolution between the Centre and States.
- It handles appeals against the orders passed by the Appellate Authority under the Central and State GST Acts.
- It functions like a civil court under the Code of Civil Procedure, 1908.
- The CGST Act authorizes the Central Government to establish it, upon recommendation from the GST Council.
- National (Principal) Bench: New Delhi.
Ref: Source
| UPSC IAS Preparation Resources | |
| Current Affairs Analysis | Topperspedia |
| GS Shots | Simply Explained |
| Daily Flash Cards | Daily Quiz |