The Goods and Services Appellate Tribunal (GSTAT), unveiled on Wednesday, will commence hearing cases by December to reduce litigation and free up working capital for the industry, especially small firms, finance minister Nirmala Sitharaman said.

The GST Appellate Tribunal has been a missing element in the GST architecture.

“This (lack of GSTAT) especially affected the small and medium businesses. With the GSTAT coming in now, Centre and states on board, we open a new era of predictable, specialised jurisprudence,” Sitharaman said.

Largest Tribunal to Streamline GST Appeals

The process of the first appeal under the GST regime happens through individual tax officers, but the second appeal against the orders of the first appellate authorities under Central as well as State tax admin

See Full Page