Overview

• The Centre has notified the GST Appellate Tribunal (Procedure) Rules, 2025, mandating e-filing of applications and hybrid hearings to streamline dispute resolution.
• The GSTAT portal is now live, with initial user registrations and the first e-appeal filed, marking a significant step in operationalizing the tribunal.
• A principal bench in New Delhi and 31 state benches across India have been established to expand regional access and reduce dependency on higher courts.
• Strict case management timelines include urgent filings being listed the next working day and tribunal orders issued within 30 days of the final hearing.
• The GSTAT framework is designed to ensure fair, efficient resolution of indirect tax disputes while alleviating the caseload on higher courts.