Finance Minister Nirmala Sitharaman on Wednesday, September 24, launched the Goods and Services Tax Appellate Tribunal (GSTAT), describing it as a landmark step in strengthening India's indirect tax system. The new body is expected to ease the legal burden on high courts and provide taxpayers with quicker and more predictable resolution of disputes.

31 benches to hear central and state cases

The GSTAT will function with 31 benches across the country, including a principal bench in Delhi. For the first time, both central and state GST cases will be heard at the same forum. Officials said this is expected to cut delays, reduce inconsistent rulings and ease the pressure on overburdened high courts.

Setting up the tribunal was not without challenges as the government had to address question

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