The Constitution of the GST Appellate Tribunal has
been the talk of town since the inception of GST.
Without the Appellate Tribunal in place for over half
a decade the workload of High Courts increased
manifold as the aggrieved taxpayers have been
compelled to prefer writ petitions. In its recent
meeting, the GST Council adopted the report of
the Group of Ministers (GoM) of States on GSTAT.