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    Question

    How many Benches will the Goods and Services Tax

    Appellate Tribunal (GSTAT) have across the 28 states and Union Territories?
    A 28 Benches Correct Answer Incorrect Answer
    B 30 Benches Correct Answer Incorrect Answer
    C 31 Benches Correct Answer Incorrect Answer
    D 33 Benches Correct Answer Incorrect Answer
    E 35 Benches 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.

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