- The establishment of the Goods and Services Tax Appellate Tribunals (GSTAT) may be delayed by an additional six months, with many states yet to appoint members or secure office spaces, pushing the expected operational date beyond the initially planned December 2024 start.
- The GSTAT will consist of 44 benches, each comprising four members—three from the central government and one from the state government—with final verification and shortlisting of candidates still in progress.
- Key challenges include the identification of tribunal locations, with only 50% allocated, and the pending procurement of IT infrastructure, which is expected to be operational by March 2025; the GSTAT aims to streamline GST dispute resolutions and reduce the burden on higher courts.
Source A2ztaxcorp
