The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted by the Government of India under section 109 of the Central Goods and Services Tax Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under sections 107 or 108 of the said Act. The GSTAT has also been empowered to adjudicate or examine cases of anti-profiteering under section 171 of the Act. GSTAT, being a national Tribunal, has its Principal Bench at New Delhi and 31 other State Benches located in the States and UTs and will have sittings in 44 different locations across the Country. The Tribunal is headed by the President who is to be a Judge of the Supreme Court or a past/present Chief Justice of a High Court. Besides the President, the Principal Bench has three other Members- one Judicial Member and two Technical Members, one from the Centre and another from the States. All other Benches have four Members each-Two Judicial Members and two Technical Members, one from the Centre and one from the State. While the Judicial Members are drawn from the Judiciary and/or from the legal profession, the Technical Members are drawn from the pool of senior Tax/Revenue Officers from the Central or State Government/s. The GSTAT is the highest Court in the country on matters of fact in any litigation on GST. All appeals before the GSTAT are to be filed only in electronic form and manner, with facility for document upload. Appeals/applications, once filed on the e-filing portal of the GSTAT, are processed through the help of the Case Information System and Document Management System and all orders are also passed and uploaded on the website of the GSTAT, which is also the first Tribunal in the Country to go digital from its very inception. All concerned stakeholders in a GST litigation will be to a get a live update of developments in their cases. The hearings in the GSTAT are in hybrid mode, affording the facility to opt for a physical hearing to attend it electronically from any remote location. See More