Why In News?

• Notification has been issued to soon start the GST Tribunal in Patna, the capital of Bihar.
• After the formation of the GST Tribunal bench, businessmen will be able to approach the GST Tribunal instead of Patna High Court.

Key Points:

=> Under the GST Act, in departmental action, the first appeal is made to the Commissioner on the demand issued against the traders.

=> If a businessman is not satisfied with the hearing of the Commissioner, then he has to go to the Patna High Court.

=> In the GST Tribunal, cases related to registration, rejected refund, e-way bill, ITC and disputed GST related cases will be resolved in less time.

=> Four members will be appointed in the GST Tribunal, of which two will be judicial and two technical members.