GST Appellate Tribunal (GSTAT)

GST disputes need an appeal forum when a taxpayer disagrees with an order. GSTAT is that forum.

What does the law say?

• The GST Appellate Tribunal (GSTAT) is set up under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017.
• The Finance Act, 2023 substituted Section 109 with a new text.
• The Tribunal hears appeals against orders of the Appellate Authority and the Revisional Authority.
• It works through a Principal Bench and State Benches.

What does GSTAT not do?

GSTAT does not set GST rates. It decides individual disputes. It is a quasi-judicial body.

What is the memory hook?

Think “GSTAT is the second appeal”. The first appeal goes to the Appellate Authority. The next one goes to GSTAT.

No. This is the trap at the heart of its story. Being in law is not the same as being at work.

What is the timeline?

• 2017: the CGST Act made the GST appeal system, but no GSTAT was working.
• 2023: the Finance Act, 2023 rewrote Section 109.
• 6 May 2024: Justice Sanjaya Kumar Mishra took oath as its first President.
• 24 September 2025: the Finance Minister formally launched GSTAT and its e-filing portal.
• 16 February 2026: the Principal Bench in New Delhi began hearing cases. The Cuttack State Bench began the same day.

Why does it matter?

For years, a taxpayer who lost a first appeal had no tribunal to go to. The next route was a writ petition in a High Court.

What is the memory hook?

Think “law 2017, launch 2025, hearings 2026”.

GSTAT is not one courtroom. It is a network of benches.

What are the benches?

• There is one Principal Bench in New Delhi.
• There are 31 State Benches across 45 locations.
• The Principal Bench has exclusive jurisdiction over appeals that raise a place of supply issue.
• Other appeals go to the State Bench of the state where the taxpayer is registered.
• Benches began work in phases through 2026.

Who sits on a bench?

The Principal Bench has a President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State). The Government’s launch note says each bench has two judicial members, one Centre technical member and one State technical member. Simpler matters may go to a single member.

Who is the President?

• Justice (Retd.) Sanjaya Kumar Mishra is the first President.
• He is a former Chief Justice of the Jharkhand High Court.
• A Search-cum-Selection Committee headed by the Chief Justice of India selected him.
• The Finance Minister administered his oath on 6 May 2024.

What is the memory hook?

Think “one Principal, 31 States, one judge from Jharkhand”.

No. The names sound alike, but the jobs differ.

What does each body do?

• GST Council: a policy body. It decides rates, exemptions and rule changes.
• GSTAT: an appellate body. It decides individual disputes.

How do exam writers test this?

A question may say GSTAT sets GST rates. It may also say the Council hears appeals. Both are wrong.

What is the memory hook?

Think “Council makes the rules, GSTAT judges the dispute”.

Years without a tribunal left many appeals waiting. The Government set a one-time window to file them.

What were the dates?

• The backlog deadline was 30 June 2026.
• The Government moved it by one month, to 31 July 2026.
• Stakeholders had reported portal trouble during a filing rush.
• About 30,000 appeals were filed in the last 15 days.
• Daily filings peaked at about 5,500.

Who did it cover?

The window covered older orders. Newer orders follow the normal limit under Section 112 of the CGST Act.

What is the memory hook?

Think “30 June became 31 July”.

2026 is its first working year. It is also building its own case law.

What happened in September 2026?

• On 15 September 2026, the Bengaluru bench allowed an appeal by Conduent Business Services India LLP (Limited Liability Partnership). It set aside Section 74 penalties on two audit issues.
• On 26 September 2026, news reports said GSTAT had released Volume I of its e-journal. It carries 20 GST cases and 7 anti-profiteering cases.
• Late September 2026, the portal added an online facility to apply for transfer of appeals between benches.
• It also added a way for respondents to file a reply without a cross-objection.

Why do the e-journal and transfers matter?

Similar appeals should get similar results. A journal and a transfer route help GSTAT stay consistent.

What is the memory hook?

Think “rulings, journal, transfers”.

Three mix-ups appear again and again.

What are the traps?

• Law or work? GSTAT was in law long before it heard a case.
• Council or Tribunal? The Council sets policy. The Tribunal hears appeals.
• Which bench? Place of supply appeals go to the Principal Bench.

Why check the date?

New benches and rules keep arriving. Check the GSTAT portal before you rely on a number.