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    Question

    The first common forum of dispute resolution between the

    Centre and states,the Goods and Services Tax Appellate Tribunal (GSTAT) will be having how many benches  across 28 states and Union Territories?
    A 26 Correct Answer Incorrect Answer
    B 28 Correct Answer Incorrect Answer
    C 31 Correct Answer Incorrect Answer
    D 34 Correct Answer Incorrect Answer
    E None of these Correct Answer Incorrect Answer

    Solution

    The Goods and Services Tax Appellate Tribunal (GSTAT), the first common forum of dispute resolution between the Centre and states, will have 31 Benches across the 28 states and Union Territories. At present, there is no such dedicated judicial forum available to taxpayers, who are required to move to high courts in case of GST-related disputes.The tribunal will have a principal Bench in New Delhi and state Benches based on the population of the states concerned.

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