The tax consultants have demanded that a bench of the GST appellate tribunal should be constituted in the state. As per the provisions of GST Law the constitution of the bench in every State is a must, but despite 5 years of rolling out of the GST regime, the bench of GST appellate tribunal has not been established in the State. The aggrieved parties are unable to file their appeals in the appellate tribunal. The tax consultants under the aegis of Commercial Tax Practitioners Association (CTPA) handed a memorandum to state GST commissioner Lokesh Kumar Jatav.