GSTAT

GSTAT is now operational with nationwide benches and an appeal system to ease GST litigation burden

In a major step towards streamlining India’s indirect tax dispute resolution architecture, the Goods and Services Tax Appellate Tribunal (GSTAT) has formally constituted benches across the country and notified a detailed framework for categorisation, scrutiny and listing of appeals — a development experts say could fundamentally reshape GST litigation and reduce the mounting burden on High Courts.