Creation: Established by the government to address appeals against decisions made by the Appellate Authority or the Revisional Authority.
Purpose: To provide a platform for addressing grievances related to GST rulings.
Appeal Process
Eligibility for Appeal: Individuals dissatisfied with the decisions of the First Appellate Authority or Revisional Authority.
Procedure: Appeals must be filed within 3 months with Form GST APL-05 and applicable fees.
Fees: Involves paying the agreed amount from the original order (tax, interest, fines) and 20% of the disputed tax amount.
Structure of the Tribunal
National Bench: Located in Delhi with a National President and Technical members from the Centre and State.
Regional Benches: Comprise a Judicial Member and Technical Members from both Centre and State.
State Benches: Each state has a bench headed by a State President, with Area Benches under them.
Composition: Benches consist of judicial and technical persons (CGST and SGST) as prescribed by law.
Appointments: Based on qualifications and recommendations of the Council.
Admissibility of Appeals
Criteria: Appeals involving amounts less than Rs. 50,000 may be rejected.
Legal Validity: If deemed illegal or improperly passed, an officer can appeal within 6 months (extendable by 3 months).
Rights of the Affected Party
Notification: The party favored by the original decision receives notice of the appeal.
Response: They can file a memorandum of cross-objections within 45 days (extendable).
Decision-Making Process
Tribunal's Authority: Can confirm, modify, annul decisions, or refer back to the First Appellate Authority or original adjudicating authority.
Time Frame: Decisions are made within one year of filing the appeal.
Communication: Decisions are communicated to all relevant authorities and parties involved.
Tribunal's Operational Guidelines
Adjournments: Limited to a maximum of three times, with recorded reasons.
Order Amendment: The Tribunal can amend its orders to rectify apparent mistakes within three months.
Decision Mechanism: Decisions are made by benches; in case of a split decision, the matter is referred to the National or State President.
Powers and Functions
Bench Composition: Each bench comprises Judicial, CGST, and SGST members, including the State President.
Case Handling: A single member can handle cases involving amounts below 5 lakhs.
Majority Decision: Decisions are based on majority; in case of a tie, additional benches are consulted.
Legal Authority: The Tribunal has similar powers to a civil court under the Code of Civil Procedure, 1908.
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