An Insight of GST Appellate Tribunal
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GST is evolving day by day and so are its implications. The GST Council constantly improvises the mechanisms of GST. The Council is more concise about the appropriate formation of the GSTAT (Goods and Services Tax Appellate Tribunal) to maintain uniform redressal pattern in all scenarios. The GSTAT can be called as the second appellate authority. The necessity of forming GSTAT is to provide redressal against any order of the first appellate authority and revision authority. Another objective is to reduce the load of higher judiciary in respect of GST disputes. Practicing professionals like CMA, CS, CA and Lawyers, have a wide scope in respect of GST matters. This article provides an overview of GSTAT, its working mechanisms and also puts forth some valuable recommendations for GST practitioners.
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