FM moves legislation to set up GST Appellate Tribunals ‘at the earliest’

Setting the stage to clear the final hurdle holding up the formation of the GST Appellate Tribunals, Finance Minister Nirmala Sitharaman on December 13 introduced amendments to the Central Goods and Services Tax Act of 2017 in the Lok Sabha to align its provisions with the Tribunal Reforms Act of 2021.  The proposed changes which relate to the eligibility criteria for members and the Presiden…