GST Appellate Tribunals: Can it reduce the problem of pending cases?

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 (G…