Mixed results

The Goods and Services Tax (GST) Council took some important decisions in its 50th meeting on Tuesday. The Council, for instance, paved the way for setting up the GST appellate tribunal. The relevant provision of the law will be notified with effect from August 1. Benches will be set up in states, starting with state capitals, and there will be a principal Bench in Delhi. It will now be crucial that these Benches are set up at the earliest so that disputes can be resolved in time, which will help improve ease of doing business. Disputes with tax authorities thus far had to be taken to high courts where redress is not easy because of the general backlog of cases.