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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>National Appellate Tribunal for GST formed; includes State GST Tribunals with judicial and technical members. Leadership roles defined.</h1> The National Appellate Tribunal for Goods and Services Tax is established by the Central Government based on the GST Council's recommendations. It is led by a National President and includes a branch in each state, known as the State GST Tribunal, headed by a State President. Each tribunal comprises judicial and technical members as prescribed. The qualifications, selection, and appointment of the National President, State Presidents, and members are determined by prescribed criteria. These leaders and members have specific powers and functions, and after their tenure, they cannot appear or act before the tribunal.