New Delhi, Sept. 24 -- The Goods and Services Tax Appellate Tribunal (GSTAT) is a natural extension of the reform arc-- an important advance for ease of doing business and a vital forum for justice, union Finance Minister Nirmala Sitharaman said while launching GSTAT today here.
"GSTAT is a result of our determination to continue improving, reforming and adapting for the future. GSTAT must focus on jargon-free decision in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings and time standards for listings, hearings and pronouncements," she said.
"Outcome of GSTAT must be straightforward with reduced legal frictions, greater simplicity and proactively addressing delays in litigation to ensure c...