Delay In Setting-up GST Appellate Tribunal—A Pothole For Justice?

The absence of GST Appellate Tribunal is creating pressure on the already burdened higher judiciary The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates for the constitution of a Goods and Service Tax Appellate Tribunal (GSTAT) and its Benches. The GSTAT is to be the specialized appellate authority for resolving disputes under the GST laws. However, even after five years…