Government Finally came out with Notification for Creation of the National Bench of Goods and Service Tax appleate Tribunal (GSTAT) at New Delhi on 13 th March 2019.

 

In GST State level Appleate tribunal allready exist but difference in opinion on similar matter create a great hurdle to effectiveness of this mechanism ,now to make centralized decision National Bench of Goods and Service Tax appleate Tribunal (GSTAT) Similar to Central Excise & Service Tax appleate tribunal (CESTAT) as exist for previous law has been formed .

And where there is difference in opinion by two or more state on particular issue same can be put before GSTAT for resolution.

 

 

***********