https://www.taxtmi.com/article/detailed?id=16740 Operationalisation of GSTAT has been delayed despite the tribunal framework existing from the inception of GST, with appointments and bench composition taking time. In a taxpayer dispute over rejected input tax credit and bank account attachment, the High Court treated the statutory appeal under section 112 before GSTAT as the proper remedy. The article links this to Supreme Court scrutiny of the tribunal's non-functioning and expects GSTAT to become an accessible appellate forum that encourages reasoned orders and reduces unnecessary writ litigation. en-us Wed, 24 Jun 2026 07:08:49 +0530 Wed, 24 Jun 2026 07:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16740 Operationalisation of GSTAT has been delayed despite the tribunal framework existing from the inception of GST, with appointments and bench composition taking time. In a taxpayer dispute over rejected input tax credit and bank account attachment, the High Court treated the statutory appeal under section 112 before GSTAT as the proper remedy. The article links this to Supreme Court scrutiny of the tribunal's non-functioning and expects GSTAT to become an accessible appellate forum that encourages reasoned orders and reduces unnecessary writ litigation. Articles Goods and Services Tax - GST Wed, 24 Jun 2026 07:08:49 +0530 https://www.taxtmi.com/article/detailed?id=16740