GST Appellate Tribunal Launched in New Delhi, Case Hearing will start from December

The Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman has formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. GSTAT will start hearing cases from December.

The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Goods and Services Tax laws. It has been constituted to hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice. The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations in India, thereby ensuring accessibility and nationwide reach.

Each Bench of the GSTAT will comprise two Judicial Members, one Technical Member (Centre), and one Technical Member (State), ensuring a balanced composition of judicial expertise and technical knowledge from both Central and State administrations. This structure reflects the spirit of cooperative federalism and is designed to deliver impartial and consistent decisions.

The launch of GSTAT marks a major milestone in the evolution of the Goods and Services Tax regime and strengthens the institutional framework for indirect tax dispute resolution in the country.

The launch was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary; President of GSTAT, Justice Shri Sanjaya Kumar Mishra: Minister from the State of Haryana Shri Rao Narbir Singh, senior officers from the Department of Revenue, officers from State and Central GST formations, eminent members of the legal fraternity, and representatives from trade and industry.

The guiding idea behind introducing GST was unity – ‘unity in policy’, ‘unity in compliance’, and ‘unity in economic purpose’, She said.

The Union Finance Minister stated that from the ramparts of the Red Fort, the Prime Minister, Shri Narendra Modi, had announced the Next Generation of GST Reforms.  Guided by ‘Nagarik Devo Bhava‘, we are moving with a citizen-first lens that values time, clarity and savings.  Next-Gen GST is delivering exactly that and the outcome this festive season, is a nationwide GST Bachat Utsav across sectors and everyday life, She added.

In the spirit of ‘Nagarik Devo Bhava‘, Smt. Sitharaman said that our focus for GSTAT must be clear:

• Jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings, and time standards for listing, hearing and pronouncement.
• The outcome we seek is straightforward: reduced legal frictions, greater simplicity, and delays in litigation addressed proactively, so cash flows move faster, MSMEs and exporters invest with confidence and citizens feel the benefits of the system.

The Union Finance Minister said that ease of living for taxpayers extends beyond filing and refunds — it includes fair, efficient dispute resolution.

The Union Minister of State said that over the past several years, the government has made efforts to enhance the system, making it simpler, fairer, and more technology-driven. Inspired by the Prime Minister’s ‘Minimum Government, Maximum Governance,’ we have moved towards clarity with targeted initiatives. Technology has been at the centre of this journey. Digital systems like return filing, e-invoicing, and online refunds have not only reduced the burden on taxpayers but have also strengthened trust between the government and the public.

The launch of the GST Appellate Tribunal is a significant step in this journey so that the resolution of disputes can be simple and accessible. It will provide a uniform, transparent, and reliable platform for the resolution of disputes. It will reduce ambiguity, bring uniformity across the country, and ensure that both large and small taxpayers do not have to wait long for justice. More importantly, this improvement is not just related to numbers or processes. It concerns the public. For the common citizen, GST means easy taxation and reasonable prices. For small businesses, it means less paperwork and more time to focus on growth. For startups and entrepreneurs, it signifies the freedom to dream big without being hindered by complex tax structures. And for our economy as a whole, its impact is significant, Shri Chaudhary said.

With the introduction of the GST Appellate Mechanism, Shri Chaudhary said, we assure every taxpayer that your appeal will be heard, your rights will be protected, and there will be no delay in justice. In this way, we make GST not just a good and simple tax, but also a fair and trustworthy tax system for the new India. The role of the GST Council and its honourable members have been extremely important in shaping these reforms and providing guidance for them. The Council has worked with the spirit of cooperative federalism so that GST can emerge as a system that balances national priorities and the needs of states and citizens, the Union Minister of State said.

The operation of the GST Appellate Tribunal is another step in this direction, and Shri Chaudhary wished all stakeholders his best wishes and commended everyone working hard to realise this institution. On reaching this milestone, it is necessary that the team continues this institution in the spirit of cooperation, Shri Chaudhary added.

In his address on the occasion, Shri Arvind Shrivastava said that GSTAT comes at a critical juncture in the journey of GST. Shri Shrivastava said that a formal appellate body will allow equal opportunity to all sides to present their standpoint and hopefully enable settlement of such issues in a fair and stable manner.

The Tribunal will provide a specialised, nationwide forum that can bring consistency in interpretation, predictability in outcomes, and credibility to the appellate process. This is vital for strengthening trust between taxpayers and tax administration, the Revenue Secretary underlined.

Highlighting the three core dimensions in the design of the GSTAT, the Revenue Secretary emphasised on the 3 S’s: structure, scale, and synergy. Its structure combines judicial and technical expertise to deliver balanced decisions. Its scale, with state benches and the possibility of single-member benches for simpler matters, ensures reach and efficiency. And its synergy — between technology, process, and human expertise — will allow it to deliver justice with both speed and depth.

A key feature unveiled during the launch was the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatics Centre (NIC). This digital platform will enable taxpayers and practitioners to file appeals online, track the progress of cases, and participate in hearings through digital mode. The portal is expected to enhance the efficiency and productivity of GSTAT, building on the success of NIC’s e-courts modules already operational in other tribunals under the Department of Revenue.

To enable a smooth and convenient filing experience for taxpayers, GSTAT has allowed staggered filing of appeals up to 30^th June 2026. This measure ensures that taxpayers, trade bodies, and advisors have adequate time to prepare and submit their appeals in an orderly manner, without procedural bottlenecks. Comprehensive guidance has also been provided to support users including FAQs, explanatory notes, and instructional videos available on the GSTAT Portal (https://efiling.gstat.gov.in). This covers aspects of registration, filing of appeals, digital hearings, and case tracking. These resources are aimed at ensuring that all stakeholders, including MSMEs and individual taxpayers, can easily access and benefit from the Tribunal’s services.

The launch of GSTAT is a significant step in the continuing evolution of India’s indirect tax system. It will provide taxpayers with a specialized forum to seek justice and will bring greater orderliness, predictability, and credibility to the GST regime. The Tribunal is envisaged as a cornerstone institution in ensuring that India’s tax administration remains responsive, transparent, and aligned with the principles of ease of doing business.