The Formation of the GST Appellate Tribunal: Charting the Path Ahead

Abstract

The Indian indirect tax system witnessed fundamental changes with the implementation of the goods and services tax by merging various levies into a comprehensive single unified tax structure. The reform was implemented to unify the complex web of indirect taxes into a single, comprehensive tax for removing the cascading effect of taxes and providing for a common national market for goods and services. [1]The journey of GST during the last seven years has been like a roller coaster ride since July 2017. There have been multiple amendments to the provisions of GST law. More than half a decade has passed since the implementation of GST. However, GST litigation is still evolving and still at the nascent stage and more litigation will arise in days to come. [2] There is a need for a strong dispute-resolution mechanism to resolve the litigation well in time. Goods and Services Tax Appellate Tribunal (GSTAT) is one of the key institutions in litigation resolution before knocking on the doors of the jurisdictional High Court. This article explores the structure of the appellate mechanism, the present options of appeal available to the taxpayers, the need for GSTAT, and possible challenges in forming the GSTAT as also challenges before the said Tribunal.