GSTAT. HOW LONG TO WAIT?

[Sadanand Bulbule]

Dear all

In the absence of non-constitution of GSTAT, the genuine litigants are forced to approach the State High Courts which are already over flooded with disputes. Is it a herculean task for the Search cum Selection Committee to select/appoint the most eligible members? Despite 8 years of GST regime, when the GSTAT is likely to see the sunlight?

This is the genuine grievance of most people. Walls are ready, but the will is missing. Indecision is the biggest thing that stands in the way of progress. Can the concerned authorities unitedly work for the urgent constitution of GSTAT to spin justice? Just one more final effort makes the tagline-ease of doing business-successful.

AI Summary

Goods and Services Tax Appellate Tribunal delay undermines timely tax dispute resolution; appointments and timelines remain uncertain.
Non-constitution of the Goods and Services Tax Appellate Tribunal has forced litigants to High Courts, causing delay, blocked working capital, higher litigation costs, and undermining ease of doing business. Delays stem from unresolved Search-cum-Selection Committee processes, legal challenges over composition and judicial independence, and lack of administrative will. While GSTAT Rules and notifications of judicial and technical member appointments indicate progress, incomplete State-level appointments and infrastructure gaps cast doubt on declared timelines for GSTAT becoming functional.