GST Appellate Tribunal reforms to align tribunal provisions with judicial principles while preserving federal balance and tax uniformity. A Group of Ministers has been constituted to recommend amendments to GST law governing the GST Appellate Tribunal so as to preserve the federal balance, ensure uniform taxation, and align tribunal provisions with judicial principles; the GoM may consult legal experts, will be assisted by the Joint Secretary (Revenue), and must submit a report to the GST Council by the prescribed deadline.