GST has a very elaborate dispute settlement mechanism. There are specific guidelines and specific forums created under the GST regime to resolve disputes. 

If there is a dispute which leads to adjudication, that adjudication is done by an officer who belongs to the GST department. From such adjudication, the first appeal lies to another officer who is a senior officer and an Appellate Authority. 

Against such orders, appeal lies to the tribunals thereafter, the appeal travels to High Court or Supreme Court depending upon the nature of dispute. These disputes focus on disputes between the tax department and the taxpayer. 

However, as we have seen earlier there can be another species of disputes. These disputes could be between the Union and the States or between the States themselves regarding the recommendations of GST Council or their implementation. Such disputes can either be taken directly to the Supreme Court in exercise of its original jurisdiction or they can be resolved through the dispute settlement mechanism which may be notified by the GST Council in near future.