Tax professionals in Indore have urged the finance ministry to constitute the third bench of the #GSTAT in #Indore. The GSTAT will be constituted in a phased manner, with the first two benches being set up in Delhi and Mumbai.

They have cited the following reasons for their request: -> Indore has the maximum number of registered GST taxpayers in the state. -> The head office of the GST department is in Indore. -> Indore is a major trading centre.

The finance ministry has not yet announced the location of the third bench of the GSTAT. The establishment of the GSTAT is a significant step in the development of the GST regime in India.

The GSTAT will provide a forum for taxpayers to appeal against orders of the lower authorities and ensure that their rights are protected. As per the Judgement of the Honourable Supreme Court in Radha Krishna Industries, an appeal against Bank Freeze would lie before GSTAT.