Govt. must constitute GST tribunal: SC

On Monday, the Supreme Court ruled that the government had no choice but to establish the Goods and Services Tax (GST) Appellate Tribunal.

It’s been four years since the central GST law was passed in 2016, but the Tribunal has not yet to be established. You must create a tribunal,” a Special Bench led by India’s Chief Justice Ramana told the government. The court heard a petition by Advocate Amit Sani. He stated that Section 109 of the GST Act, makes the Constitution of the Tribunal mandatory.

He added that “Citizens aggrieved… are compelled to approach respective High Court,” which also overloads the work of the High Court.