Appellate Tribunal
- estd. under Section 109 of the Central Goods and Services Tax Act, 2017.
- principal bench: New delhi
- 31 state bench, across 45 locations (accessibility to justice)
- each bench = 2 judicial member, 2 technical member (1 from state, 1 from center)
GSTAT e Court portal:
- digital platform
- taxpayers file online appeal, track progress
- participate in hearing through digital mode
- developed by NIC