New Delhi, Sept. 26 -- On Wednesday, the government launched the Goods and Services Tax Appellate Tribunal (GSTAT), creating a unified mechanism to adjudicate GST disputes across the country.

Finance Minister Nirmala Sitharaman described the tribunal as the 'spine' of the country's indirect tax system, calling it a milestone reform that reinforces the principles of simplicity and ease of doing business.

Speaking at the launch event in New Delhi, Sitharaman said GSTAT exemplifies "cooperative federalism in action," providing a single appellate forum for disputes under the GST regime.

The tribunal will operate through a principal bench in New Delhi and 31 state benches across 45 locations, each comprising two judicial members and one tec...