GSTAT Committee Proposes Major Procedural Reforms to Simplify GST Appeals

The GST Appellate Tribunal (GSTAT) Committee, under the chairmanship of Justice (Dr.) Sanjaya Kumar Mishra, has proposed a series of amendments to the GSTAT (Procedure) Rules, 2025 aimed at reducing procedural hurdles, improving access to justice, and streamlining appellate proceedings. The recommendations, formulated after considering representations from trade bodies, industry associations, and…