Why is the GST Tribunal a non-starter?

The Goods and Services Tax (GST) law has come a long way since its inception. It has evolved through a long winding and rigorous path to effectuate critical legislative changes and its efficient administration. Significant efforts have gone into transitioning the GST network to a robust GST compliance platform with gradual introductions of E-way bill and E-invoicing in a staggered manner and exten…