To tackle GST-related disputes, India must go in for a special Bench at the Supreme Court level or a dedicated GST Tribunal, S Jaikumar, Advocate, Founder and Country Head, Swamy Associates, has suggested. This must be done if the country has to avoid flooding the corridors of High Courts and getting differential judgments, he said.

Jaikumar was speaking at the BusinessLine Knowledge Series webinar on “GST-Is it Really Good and Simple?’’ on Friday. The discussion was moderated by Shishir Sinha, Senior Deputy Editor, The Hindu BusinessLine.


In three-and-a-half years of existence of GST, there are some 550 notifications, 150 circulars, one amendment Act, 10 ordinances, and this is not going to help, especially the small traders, Jaikumar added.

“Sensible approach will be to have GST Tribunal under the guidelines of the courts or SC Special Bench so that sanity prevails in 29 states and ensures uniformity (on how the

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