GST law brought a drastic change. But only a digital GSTAT can be the model for tribunals

The Supreme Court recently  asked  the Narendra Modi government and the GST Council to set up the GST Appellate Tribunal, or GSTAT, without any further delay. It has been four years since the GST law came into force, but the GSTAT is not yet operational. In its absence, taxpayers have had to use the writ route at the high courts, leading to uncertainty in the tax compliance environment.…