The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017 tasked with hearing various appeals under the said Act and the respective State/Union Territories GST Acts against the orders of the first appellate authority.
It consists of a Principal Bench and various State Benches. As per the approval of the GST Council, the government has notified the Principal Bench of GSTAT to be located at New Delhi, and 31 State Benches at various locations across the country.
The process for appointment of judicial members and technical members to the GSTAT is already in progress.
Source: Barandbench
