GST Appellate Tribunal (GSTAT)

A tribunal can exist in law for eight years, and still never hear a single case. That was the GST Appellate Tribunal’s story, until 2025.

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Indian Economy · IndEco0237

GST Appellate Tribunal (GSTAT)

On paper since 2017. Hearing cases only since 2026.

2017

Created in law, but not in practice

Section 109 of the CGST Act provides for GSTAT. It stays non-operational for the next eight years.

24 Sep 2025

E-filing portal launched

Finance Minister Nirmala Sitharaman formally launches the GSTAT e-filing portal.

16 Feb 2026

First actual hearings begin

The Principal Bench in New Delhi starts adjudicatory hearings, for the first time ever.

30 Jun 2026

Backlog deadline, then extended

The original backlog-appeal deadline arrives, then gets pushed to 31 July, after a filing surge.

Eight years of orders, nowhere to appeal

5.82 lakh first-appeal orders were issued while GSTAT sat non-operational — each one final, with no tribunal to challenge it in, until 2026.

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Must Know

• The GST Appellate Tribunal (GSTAT) is constituted under Section 109 of the CGST Act, 2017, as substituted by the Finance Act, 2023. It draws its constitutional basis from Article 323B.
• It is the appellate forum for disputes arising from GST law. Taxpayers appeal to it against orders of the Appellate and Revisional Authorities.
• GSTAT has a Principal Bench in New Delhi, plus 31 State Benches designated across the country.
• The Principal Bench consists of a President, a Judicial Member, a Technical Member (Centre), and a Technical Member (State).
• Its current President is Justice (Retd.) Sanjaya Kumar Mishra, former Chief Justice of the Jharkhand High Court.

Good to Know

• Although created in law in 2017, GSTAT remained non-operational for eight years. It heard no appeals at all during this period.
• The GSTAT e-filing portal was formally launched on 24 September 2025, by Finance Minister Nirmala Sitharaman.
• The Principal Bench began its first actual adjudicatory hearings only on 16 February 2026.
• The GSTAT President is selected by a Search-cum-Selection Committee, headed by the Chief Justice of India.
• Under Section 109(11), a vacancy or defect in the Tribunal’s constitution does not invalidate its proceedings. This keeps individual appeals from being derailed by administrative gaps.

Test Yourself

Please wait…

1. Under which section of the CGST Act, 2017 is the GST Appellate Tribunal (GSTAT) constituted?

Section 112

Section 109

Section 122

Section 132

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Great to Know

• During GSTAT’s eight non-operational years, an estimated 5.82 lakh first-appeal orders were issued. None of these had any further appellate remedy available, until GSTAT finally opened.
• The government set 30 June 2026 as a one-time universal deadline, for filing all backlog appeals built up during those years.
• This deadline applies only to backlog cases. For fresh orders issued after specific 2026 cut-off dates, the normal statutory appeal windows apply instead.
• GSTAT is a distinct body from the GST Council, which sets GST rates and policy. GSTAT instead adjudicates individual disputes under that policy.

Current Affairs

• 30 June 2026: The government extended the GSTAT backlog-appeal deadline by one month, from 30 June to 31 July 2026. This followed stakeholder complaints of technical difficulties, caused by a last-minute filing surge. (Source: Newsdrum)
• 30 June 2026: In the 15 days before the original deadline, 30,000 appeals were filed on the GSTAT portal. Daily volumes peaked at 5,500 appeals in a single day. (Source: Newsdrum)
• 30 June 2026: Under the extension, appeals against orders communicated before 1 May 2026 can now be filed up to 31 July 2026. Orders communicated on or after that date still follow the normal three-month appeal window. (Source: Newsdrum)