GSTATs (Syllabus: GS Paper 2 – Polity)

Context: Recently, the Supreme Court requested a response from the finance ministry regarding a PIL that questions the constitutional validity of certain provisions in the Finance Act of 2023.

• Specifically concerning is the appointment and service conditions of Goods and Services Tax Appellate Tribunals (GSTATs) members.

Goods and Services Tax Appellate Tribunals

• About: It serves as the second level of appeal within the GST framework, available for challenging any unsatisfactory rulings issued by the First Appellate Authorities under the CGST and SGST.
• Establishment by: Section 109 of the CGST Act 2017
• Composition: Two judicial members and two technical members.

oThe Tribunal is likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court.

• Headquarters: New Delhi