Indian Polity · Polity
With reference to the Goods and Services Tax Appellate Tribunal (GSTAT), consider the following statements: I. It is the statutory appellate forum meant to hear appeals against specified orders passed under the GST law. II. Every appeal before it can be instituted only through electronic filing and not otherwise. III. It is vested with jurisdiction to examine disputes arising out of anti-profiteering determinations under the Central Goods and Services Tax framework. Which of the statements given above is/are correct?
- 1II and III only
- 2I, II and III
- 3I and III only✓
- 4III only
Correct answer
I and III only
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