4. With reference to the Goods and Services Tax (GST) Appellate Tribunal, which of the following statements is INCORRECT?
Select the correct option from the following:
Answer: Option B - It has a principal bench in New Delhi and there is no provision for the establishment of state benches.
Explanation:
- GST Appellate Tribunal does have a principal bench in New Delhi and provision for establishing benches in states, decided by states with council approval.
- This ensures accessibility and efficient dispute resolution across different regions under the GST regime.
Answer: Option B - It has a principal bench in New Delhi and there is no provision for the establishment of state benches.
Explanation:
- GST Appellate Tribunal does have a principal bench in New Delhi and provision for establishing benches in states, decided by states with council approval.
- This ensures accessibility and efficient dispute resolution across different regions under the GST regime.