The GST Appellate Tribunal (GSTAT) has overhauled how GST appeals are processed, requiring pending and new cases to be reviewed by a division bench before assignment to a single bench. The rule targets disputes involving significant legal questions, aiming for consistent rulings and faster resolution. Cases under ₹50 lakh without legal issues may go straight to a single bench, but only with president or vice-president approval, and any later legal question forces referral back to the division bench. GSTAT also categorized disputes into three hearing tracks and set bench rosters with virtual, hybrid and circuit options across states and UTs.
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