The GST Appellate Tribunal (GSTAT), which had remained non-operational for eight years, will now be rolled out in a phased manner from October, would be rolled out in a phased manner from October, the GST Council had decided during its 56th meeting in August.
The second layer in the three-tier appeal structure of the GST Act, it requires the bench to comprise one judicial member and two technical members from the tax departments, with appointments controlled by the government.
However, lawyers and professional bodies questioned this framework when it was envisaged during the launch of the Goods and Services Tax (GST) in 2017, arguing that it gave excessive power to the executive and diluted judicial independence.
During the 47th Council meeting of a Group of Ministers, it was recommended that GSTAT benches be led by judicial members to ensure independence in delivering justice, with technical members from the Centre and states playing a supportive role. Under this model, it was suggested that the Principal Bench in New Delhi have a president, one judicial member, one technical member from the Centre, and one technical member from a state.
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It was also recommended that each state bench should have two judicial members, one technical member from the Centre, and one from the state. Matters relating to place of supply would be heard exclusively by the Principal Bench.
These reforms were then notified to 31 State Benches in September, 2023. Appointments began in February 2024, and in May 2024, Justice (Retd.) Sanjaya Kumar Mishra was appointed as GSTAT’s first President.
Meanwhile, guidelines for recovery proceedings were also issued to ensure continuity until GSTAT became functional. The GSTAT (Procedure) Rules, 2025, were notified on April 24, and provided a detailed framework across 124 rules and 15 chapters.
The latest phased rollout in October this year will include digital filings and integrated virtual hearings on the GSTAT portal, with priority given to older appeals. Other features include e-payment of fees, automated cause lists, and personal hearing notices via email/SMS.
Additionally, the new GSTAT Portal will serve as the single interface for taxpayers, consultants and officers, similar to GSTN.
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