Why GSTAT is the need of the hour

Where there is a law there is litigation!  Under the pre-GST regime, the CESTAT (Customs Excise and Service Tax Appellate Tribunal) played an important role when it came to dispensing indirect tax litigation. And the expectation continues. Although GST has recently turned five, it has witnessed a myriad of burning issues – right from the transitional provisions to the constitutionality of cer…