New Delhi: Finance Minister Nirmala Sitharaman on Wednesday launched the GST Appellate Tribunal (GSTAT) to expedite resolution of disputes between businesses and the tax department and ensure fairness in delivering justice
With the operationalisation of GSTAT, businesses will be able to file their cases on the portal and these will be taken up for hearing December onwards.
Launching the GSTAT, Sitharaman said the tribunal is a “true symbol of justice for taxpayers”.
The tribunal is not just an institutional milestone, but a symbol of how far goods and services tax (GST) has come in the last eight years, and “is also a powerful reminder of our determination to continue improving, reforming, and adapting it for the future”.
“Operationalisation of GSTAT is a living example of how reforms in India evolve. It demonstrates that the reforms are not static. So what began in 2017 as one nation one tax one market, now has also added one more -- one nation, one forum for fairness and certainty.
“This forum will become a true symbol of justice for taxpayers, a pillar of trust for businesses and also a catalyst for India’s continued economic growth,” Sitharaman said. Revenue Secretary Arvind Srivastava said, “While GST Council has endeavoured to clarify many complex issues from time to time, a formal appellate body will allow equitable opportunity to all sides to present their standpoint, and enable settlement of such issues in an acceptable 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 the trust between taxpayers and the tax administration,” he said.
As many as 4.83 lakh cases are pending before the appellate authority and all these cases are expected to be filed before the GSTAT. Asking trade bodies and associations to make use of the GSTAT portal, she said the limitation period for filing appeals has been extended to June 30, 2026.
“Hearings are expected to commence from December this year. So prepare carefully, file peacefully and take confidence in the fact that we have even enabled a staggering filing approach. This will address concerns of anybody who thinks that there is going to be a rush,” she said.
As part of the staggering approach in filing of appeals before the GSTAT, old disputes will be given priority for filing for the initial period.