Union finance Minister Nirmala Sitharaman on Wednesday launched the Goods and Services Tax Appellate Tribunal (GSTAT), positioning it as a landmark reform aimed at clearing a massive backlog of tax disputes and strengthening trust between businesses and the administration. The tribunal will begin hearing cases from December, offering what she described as “a true symbol of justice for taxpayers.”The minister said GSTAT is not merely an institutional reform but “a powerful reminder of our determination to continue improving, reforming, and adapting GST for the future.” She added that what began in 2017 as “one nation, one tax, one market” has now been augmented by “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,” she said, quoted PTI.Revenue Secretary Arvind Srivastava underlined the tribunal’s importance, saying it would ensure an equitable opportunity for all sides to present their case. “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.Currently, as many as 4.83 lakh appeals are pending before appellate authorities. These cases are now expected to be filed before GSTAT. To ease the process, the limitation period for filing has been extended to June 30, 2026.Sitharaman also announced a staggered approach to filings, prioritising older disputes in the initial phase. “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.Beyond appeals, GSTAT will also serve as the Authority for Advance Rulings (AAR), effectively making it a one-stop forum for pre- and post-dispute resolution under GST.Since the GST rollout on July 1, 2017, the GST Council, in coordination with states and Union Territories, has worked to refine and strengthen the system. Sitharaman said the reform has “grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India’s growth story.”Appointments to the tribunal have been completed in recent months. Justice (Retd.) Sanjaya Kumar Mishra was named as President of the Principal Bench in May 2024, while in August 2025, Mayank Kumar Jain, retired judge of the Allahabad High Court, joined as a judicial member. Retired IAS officer A Venu Prasad and retired IRS officer Anil Kumar Gupta have been appointed as Technical Members (State) and (Centre), respectively, in New Delhi’s Principal Bench.Sitharaman stressed that “ease of living for taxpayers extends beyond filing and refunds; it includes fair, efficient dispute resolution.” Explaining the structure, she said, “When a taxpayer has a dispute, the first appeal lies within the tax administration. At the second level, whether the original order is from the Centre or a state, the appeal will now converge at a single, independent forum — the GSTAT.”
