‘Why the Goods and Services Tax Appellate Tribunal has not been made functional till this date’: Supreme Court Seeks Report from Govt

The Supreme Court has sought a report from the government regarding the non-functioning of the Goods and Services Tax Appellate Tribunal (GSTAT). The case pertains to the delayed establishment of the GSTAT, which is crucial for resolving GST-related disputes. Despite the tribunal’s provisions under the GST Act, it has yet to become operational, leading to a backlog of cases. The Supreme Court has expressed concern about the delays and has instructed the government to submit a report outlining the reasons for the delay and the timeline for the tribunal’s functioning. The case highlights the need for efficient judicial infrastructure to resolve GST disputes and ensure timely justice for taxpayers.