It has not been constituted though the Central GST law was passed in 2016
The Supreme Court on Monday said the government had no option but to constitute the Goods and Services Tax (GST) Appellate Tribunal.
The tribunal has not been constituted even four years after the central GST law was passed in 2016. “You have to constitute a Tribunal,” a Special Bench led by Chief Justice of India N.V. Ramana told the government. The court was hearing a petition by advocate Amit Sahni. He said Section 109 of the GST Act mandates the constitution of the Tribunal.
He added, “citizen aggrieved … are constrained to approach respective High Court” and the same was overburdening the work of the High Courts.