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3h ago

Government Launches GST Appellate Tribunal With Hearings Starting December

The new forum unifies second‑level GST appeals with 116 members across 32 benches in 45 locations.

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Overview

  • Businesses can now e‑file appeals on the GSTAT portal, with a staggered schedule that prioritises older disputes for initial filing.
  • About 4.83 lakh pending appellate cases are expected to move to the tribunal, with the limitation period for filing extended to June 30, 2026.
  • GSTAT will also function as the authority for advance rulings, creating a single specialised venue for pre‑ and post‑dispute GST matters.
  • Finance Minister Nirmala Sitharaman said the tribunal aims to reduce litigation, speed cash flows, and provide predictable jurisprudence for taxpayers, especially MSMEs and exporters.
  • Justice (Retd.) Sanjaya Kumar Mishra serves as President of the Principal Bench in New Delhi, with appointments including Mayank Kumar Jain as judicial member and A Venu Prasad and Anil Kumar Gupta as technical members.