Govt dropped initial plan on GSTAT set-up, proposal flagged, shows RTI

Madras High Court had later declared bench composition unconstitutional due to non-inclusion of even a single judicial member; no appeal filed yet

The initial proposal for setting up four benches for the Goods and Services Tax Appellate Tribunal (GSTAT), put forward by the Department of Revenue (DoR), was rolled back and only one national bench was ultimately established, according to information revealed in a set of previously unpublished documents. The composition of the bench, in fact, had also been flagged by the Department of Legal Affairs, due to non-inclusion of even a single judicial member.

The papers, which were reviewed by Business Standard, are in the form of draft cabinet notes (DCN), inter-ministerial correspondences, file notings and the final cabinet note. They