Introduced in 2017, GST Appellate Tribunal commences work – BusinessToday

After years in the making, the Goods and Services Tax Appellate Tribunal is finally getting on a strong footing and has commenced operations with over 1,000 cases being filed with it.

As per data with the GSTAT, as many as 1,082 cases filed online so far. The Tribunal has also disposed of one case. The first hearing of appeals by the Principal Bench of the GSTAT was on December 18, 2025. It also delivered its first judgment in the Second Appeal on February 11 this year. The Tribunal also has 7,811 registered users and 3,182 advocates registered with it.

While the goods and services tax regime was introduced in the country on July 1, 2017, appeal cases on GST-related disputes had to be filed in High Courts and often led to long pendency and delays. The GSTAT was finally launched by Finance Minister Nirmala Sitharaman on September 24, 2025.

GSTAT is the Appellate Authority under the GST Act, 2017 to hear appeals on tax disputes against the orders passed by the Appellate or Revisional authorities. It also adjudicates on anti-profiteering cases under GST.

Its Principal Bench is based at New Delhi, and it has 31 other State Benches located across the country with sittings in 45 different locations.

Each Bench of the GSTAT comprises of two Judicial Members, one Technical Member (Centre), and one Technical Member (State), with the aim to ensure a balanced composition of judicial expertise and technical knowledge from both Central and State administrations. 

One of its key features is the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatics Centre (NIC). It is a digital platform under which taxpayers and practitioners can file appeals online, track the progress of cases, and participate in hearings through digital mode.