The government will begin hearings in the Goods and Services Tax Appellate Tribunal (GSTAT) from December 2025, Union finance minister Nirmala Sitharaman said on September 24, adding that the GST Network (GSTN) has launched an e-portal to facilitate case filings. She announced that all legacy appeals under the earlier GST framework must be filed by June 30, 2026, setting a clear cut-off for pending disputes.
She said that a staggered approach or mechanism will be identified to hear the priority cases first to manage the workload.
“GST has widened the tax base and ensured formalisation. Reform is a continuous process around principles of simplicity,” the Minister said at the launch of GSTAT, stressing that citizens remain at the centre of policymaking under the government’s vision of nagarik devo bhava.
The finance minister said GSTAT would be the “spine” of the indirect tax system, bringing together central and state GST disputes under a common adjudicating authority. “GSTAT is the natural extension of GST reforms for fair dispute resolution,” she said. From April 2026, the principal bench of the tribunal will act as the National Appellate Body.
1.36 lakh pending cases
GSTAT President Sanjaya Kumar Mishra emphasised the importance of justice delivery in sustaining trust in the tax system. He flagged the volume of disputes, noting that of the 5.8 lakh cases filed before appellate authorities, 1.36 lakh are still pending. “We expect a huge workload right from the beginning of GSTAT and will look at mechanisms to identify urgent and priority cases first,” he said. Mishra added that tax disputes involving amounts up to Rs 50 lakh will be heard by single-member benches, ensuring quicker disposal.
Revenue Secretary Arvind Shrivastava said operationalising GSTAT at this juncture is critical for providing stability. “A formal appellate body will present settlement of issues in a stable manner,” he remarked.
Implications
The tribunal’s functioning is expected to ensure consistency in dispute resolution, replacing the fragmented system of state-level appellate bodies. This centralised structure could reduce divergent rulings, speed up case disposal, and provide taxpayers with a clearer path for appeal. The June 2026 cut-off for legacy appeals also pushes businesses to file disputes on time, bringing finality to older litigation.
Since its introduction in July 2017, GST has aimed to unify India’s indirect tax system. The recent GST 2.0 reforms, endorsed at the 56th GST Council meeting earlier this month, rationalised rates into two broad slabs of 5 percent and 18 percent, cut taxes on essential goods, and made healthcare more affordable. The government has positioned these reforms as part of a continuous process of simplification, with GSTAT now completing the institutional framework by addressing dispute resolution bottlenecks.
What is GSTAT?
The Goods and Services Tax Appellate Tribunal (GSTAT) is a national-level body that will adjudicate disputes under GST. It will act as the common appellate platform for both central and state-level disputes, ensuring uniformity and fairness in dispute resolution.
Why does the June 30, 2026 cut-off matter?
This date serves as the deadline for filing appeals related to legacy GST issues. After this date, taxpayers will lose the right to file appeals on past disputes, bringing finality to older litigation.
How will it impact taxpayers?
The tribunal’s centralised structure also promises faster and more consistent rulings, reducing uncertainty and compliance costs for businesses.
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