goods and services tax tribunal

​The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 establish the framework for the functioning of the GST Appellate Tribunal (GSTAT), which adjudicates appeals under the GST law. These rules, effective from January 1, 2025, delineate the appointment process, powers, and procedures of the Tribunal.​ ⚖️ Key Provisions of…