The idea propelling the introduction of GST i.e. 'One nation
one tax' was to promote a more simplified regime of indirect
taxation. Six years later, with five different rates of tax,
multiple returns, and no adequate mechanism of dispute resolution,
the expectations have only been partially met.
The GST Appellate Tribunal is the first appellate authority,
independent of the GST department for adjudication of disputes. The
Tribunal is not only the final fact-finding authority, but its role
is critical for settling important questions of law and bringing
about a clarity in taxation. Certainty in taxation is necessary to
ensure uniformity and enable taxpayers to formulate business
plans.
