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GST tribunal: Off to a good start

The appellate tribunal currently being constituted should draw upon past experiences to ensure speedy and timely resolution of disputes

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Illustration by Binay Sinha

6 min read Last Updated : Oct 27 2023 | 12:10 AM IST

The long-awaited Goods and Services Tax Appellate Tribunal (GSTAT) is likely to be operational soon following amendments to the GST law by the Finance Act, 2023, and the decisions made in the GST Council meeting of June 2023. This is a good time to think about how to build high-quality tribunals.

When the executive imposes charges, it is of the essence in liberal democracy that there must be the possibility of review through the judicial branch. In some areas in India, appeals to tribunals were provided, including the Income Tax Appellate Tribunal (1941) and the Central Excise and Service Tax

Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper

Topics : BS Opinion GST GST tax Supreme Court

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