New Delhi, May 31 -- Seven years after the rollout of the Goods and Services Tax (GST), the long-awaited Goods and Services Tax Appellate Tribunal (GSTAT) has become operational, raising expectations of faster and more effective resolution of tax disputes pending under the indirect tax regime.
Speaking at a PHDCCI conference here on operationalising GSTAT, GSTAT President Justice (Retd.) Sanjaya Kumar Misra said the tribunal's success would depend on its ability to deliver "timely, effective and substantive justice" to taxpayers.
Emphasising the tribunal's commitment to fairness, Justice Misra said GSTAT would focus on delivering "nyaya (justice), not merely nirnay (decision)." He added that appellants would be treated with respect and as...