https://www.taxtmi.com/article/detailed?id=11540 The GST Appellate Tribunal framework replaces a national/regional bench model with a Principal Bench and State Benches, prescribing specific membership compositions and that only the Principal Bench will hear place-of-supply disputes. Amendments adjust appointment qualifications, administrative powers and appellate pathways, while divisional hearings are to be by a judicial and technical member with provision for a third member on referral; these changes are not yet notified and raise concerns about exclusion of practising lawyers, potential technical-member majorities and overburdening of the Principal Bench. en-us Tue, 27 Jun 2023 10:09:52 +0530 Tue, 27 Jun 2023 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11540 The GST Appellate Tribunal framework replaces a national/regional bench model with a Principal Bench and State Benches, prescribing specific membership compositions and that only the Principal Bench will hear place-of-supply disputes. Amendments adjust appointment qualifications, administrative powers and appellate pathways, while divisional hearings are to be by a judicial and technical member with provision for a third member on referral; these changes are not yet notified and raise concerns about exclusion of practising lawyers, potential technical-member majorities and overburdening of the Principal Bench. Articles Goods and Services Tax - GST Tue, 27 Jun 2023 10:09:52 +0530 https://www.taxtmi.com/article/detailed?id=11540