The Union Cabinet, chaired by respected Shri Narendra Modi, the Prime Minister of India on Wednesday 23rd January 2019, has approved the creation of the National Bench of Goods and Services Tax Appellate Tribunal. It will be an almost judicial body that will intervene in indirect fiscal conflicts between states and centers. The government declared yesterday afternoon that “the National Bank of the Court of Appeal will be located in New Delhi.”
The statement adds that GSTAT will be chaired by the president and will be made up of a technical member of the state and the center each.
GSTAT will act as a platform for the second call in the GST laws and will be the first common platform for conflict resolution between the Center and the states. Your national bank will be located in New Delhi. It will be presided by the President and will include a Technical Member (Center) and a Technical Member (State).
In the first resources issued by the appeals officers under the Central and State SGT Acts, the resources against the orders against the orders of the GST are before the court, which is common under Central Acts and the status of GST. Being a common platform, GSTAT will ensure uniformity in the disputes arising out of GST and therefore, in the implementation of GST across the country.