Current Context: The Union Minister for Finance launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi.

ABOUT GSTAT

• Established Under: Central Goods and Services Tax Act, 2017.
• Function: Hears appeals under CGST and State/UT GST Acts.
• Composition:
  • President (Supreme Court judge or former High Court Chief Justice)
  • Judicial Members
  • Technical Members (Centre & State)
• Eligibility: Requires long judicial or revenue service experience (25 years in Group A for technical members).
• Tenure: 4 years or until 70 years (President) and 67 years (other members).
• Powers: Equivalent to a Civil Court – can hear cases, pass orders, impose penalties, revoke or cancel registrations.