Article on ‘GSTAT – A New Era in GST Litigation: Implementation, Structure, Functions and Expected Relief’ by CMA Ashok Nawal, Founder, Bizsolindia Services Pvt Ltd ( May 2026)
The Goods and Services Tax (“GST”) regime was introduced in India with effect from 1st July 2017 with the objective of creating a unified indirect tax system. While GST significantly streamlined taxation, one major institutional gap persisted for several years i.e the absence of the Goods and Services Tax Appellate Tribunal (“GSTAT”). In the absence …