https://www.taxtmi.com/forum/issue?id=119910 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. en-us Wed, 23 Apr 2025 20:40:25 +0530 Fri, 21 Nov 2025 18:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119910 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. Discussion-Forum GST Wed, 23 Apr 2025 20:40:25 +0530 https://www.taxtmi.com/forum/issue?id=119910