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With reference to the ‘Goods and Services Tax Appellate Tribunal’, observe the following statements:
1. Only the person who has served as a Supreme Court or High Court Judge for at least 5 years can become the President of this tribunal.
2. It will be a second level Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
3. The national bench of this tribunal is in Mumbai. 
Q. Which of the statements given above are correct?
  • a)
    1 and 2
  • b)
    2 and 3
  • c)
    1 and 3
  • d)
    1, 2 and 3
Correct answer is option 'A'. Can you explain this answer?
Verified Answer
With reference to the ‘Goods and Services Tax Appellate Tribunal...
A is the correct option.
  • GSTAT will be presided over by the President and will consist of one Technical Member (Centre) and one Technical Member (State).
  • A unified GST Appellate Tribunal will decide on cases where there are divergent orders at the state level to ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in the implementation of GST across the country.
  • The National Bench of the Appellate Tribunal will be situated at New Delhi.
Hence, statement 3 is not true.
 
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With reference to the ‘Goods and Services Tax Appellate Tribunal...
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With reference to the ‘Goods and Services Tax Appellate Tribunal’, observe the following statements:1. Only the person who has served as a Supreme Court or High Court Judge for at least 5 years can become the President of this tribunal.2. It will be a second level Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.3. The national bench of this tribunal is in Mumbai.Q. Which of the statements given above are correct?a)1 and 2b)2 and 3c)1 and 3d)1, 2 and 3Correct answer is option 'A'. Can you explain this answer?
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With reference to the ‘Goods and Services Tax Appellate Tribunal’, observe the following statements:1. Only the person who has served as a Supreme Court or High Court Judge for at least 5 years can become the President of this tribunal.2. It will be a second level Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.3. The national bench of this tribunal is in Mumbai.Q. Which of the statements given above are correct?a)1 and 2b)2 and 3c)1 and 3d)1, 2 and 3Correct answer is option 'A'. Can you explain this answer? for UPSC 2024 is part of UPSC preparation. The Question and answers have been prepared according to the UPSC exam syllabus. Information about With reference to the ‘Goods and Services Tax Appellate Tribunal’, observe the following statements:1. Only the person who has served as a Supreme Court or High Court Judge for at least 5 years can become the President of this tribunal.2. It will be a second level Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.3. The national bench of this tribunal is in Mumbai.Q. Which of the statements given above are correct?a)1 and 2b)2 and 3c)1 and 3d)1, 2 and 3Correct answer is option 'A'. Can you explain this answer? covers all topics & solutions for UPSC 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for With reference to the ‘Goods and Services Tax Appellate Tribunal’, observe the following statements:1. Only the person who has served as a Supreme Court or High Court Judge for at least 5 years can become the President of this tribunal.2. It will be a second level Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.3. The national bench of this tribunal is in Mumbai.Q. Which of the statements given above are correct?a)1 and 2b)2 and 3c)1 and 3d)1, 2 and 3Correct answer is option 'A'. Can you explain this answer?.
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