Article
Jurisdiction Of Principal Bench Of GST Appellate Tribunal: Statutory Framework And Early Judicial Signals
The Goods and Services Tax Appellate Tribunal's Principal Bench has begun operations, but jurisdictional boundaries between it and State Benches remain unclear. Recent contradictory orders reveal uncertainty about when the Principal Bench can hear appeals that don't fall within its statutorily designated categories, raising critical questions for taxpayers seeking timely appellate remedies.
Lakshmikumaran & Sridharan