GST Appellate Tribunal
Also called: GSTAT · Topic: Justice Delivery: Subordinate Courts, Tribunals, Legal Aid and Judicial Reforms · NCERT: Beyond NCERT
Meaning
The GST Appellate Tribunal (GSTAT) is set up under section 109 of the Central GST Act 2017. It hears appeals in GST disputes between taxpayers and tax authorities. The law created it in 2017, but it began working only in 2025. During those years, taxpayers had to take many disputes straight to the High Courts.
Example
A trader disagrees with a GST tax demand and loses before the tax department's appeal officer. The trader can then take the dispute to the GSTAT.
Don't confuse with
- Income Tax Appellate Tribunal: it handles direct tax disputes, such as income tax. The GSTAT handles GST, which is an indirect tax.
Related concepts
- National Green Tribunal
- National Company Law Tribunal
- National Company Law Appellate Tribunal
- Debt Recovery Tribunal
- Securities Appellate Tribunal
- Income Tax Appellate Tribunal
- Armed Forces Tribunal
- Consumer Disputes Redressal Commissions