As if government is experiencing the Appellate Tribunal first time !
Extract of Press Release of 55th GST Council Meeting:
The GST Council took note of the procedural rules proposed for the internal functioning of the GSTAT, which would be notified after examination by the Law Committee. This would help in operationalization of the GSTAT.
The GST Council must recognize the urgency of the situation. Businesses and taxpayers deserve a functional appellate mechanism to resolve disputes swiftly and fairly.
Press Release is carrying the tone of Self-Congratulation by showing this step as a significant achievement.
While the update mentions the procedural rules being “proposed” and subject to “examination by the Law Committee’, it does not provide no clarity on when these rules shall be notified as it is delaying the operation of GSTAT.