Tribunalisation of GST justice necessitates tweaks

The Union Cabinet last week approved of a proposal to set up a national Bench of the  Goods & Services Tax Appellate Tribunal  (GSTAT) in the capital, an expected outcome in line with the decision of the 28th  GST  Council Meeting of July 2018. It also approved of the setting up of a centralised Appellate Authority for Advance Ruling (AAAR), which would decide those issues…