Constitution Of The GST Appellate Tribunal – Need For Speedy Judicial Remedy

Ambiguity and delay in any dispute resolution mechanism is undesirable for any system including taxation. Ever since the introduction of GST more than four years ago, we have seen a steep rise in litigation mainly due to the reason of ambiguous legal provisions. Further, consequent to non-constitution of an Appellate Tribunal, the first level of appellate decisions is accumulating against assessees who are awaiting setting of the Appellate Tribunal in order to provide clarity or decisions on various issues.