Oct 12, 2022
Since the introduction of GST in July 2017, businesses have been dealing with interpretational and technical challenges resulting in protracted litigation with respect to GST laws. In the absence of GST Appellate Tribunals, taxpayers have often been invoking writ jurisdiction to seek relief from High Courts. Given the pendency of matters, the constitution of the GST Appellate Tribunal (GSTAT) has been much awaited in recent years for judicious disposal of cases. The proposition of setting up these Tribunals gathered some momentum with cabinet approval and subsequent notification for the creation of the GSTAT National Bench at New Delhi, approval for the formation of the state tribunals in identified states and formation of GST Tribunal Rules for appointment of members in the past few years.
