On September 24, 2025, Union Minister Nirmala Sitharaman, Ministry of Finance (MoF), Ministry of Corporate Affairs (MCA), launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, Delhi, with an aim to provide a dedicated forum for resolving disputes related to Goods and Service Tax (GST) in a fair, efficient, and timely manner.
- The event also witnessed the launch of GSTAT electronic (e)-Courts Portal.
Exam Hints:
- What? GSTAT launched
- Who? Union Minister Nirmala Sitharaman
- Where? In New Delhi (Delhi)
- Portal: GSTAT e-Courts
- Act: CGST Act 2017 (Section 109)
- Structure: 31 State Benches in 45 locations
- Bench: 4 members (2 judicial and 2 technical from central & state governments)
- Filing Period: Till 30 June 2026
Dignitaries: Some dignitaries, including Minister of State (MoS) Pankaj Chaudhary, (MoF), Justice Sanjaya Kumar Mishra, President, GSTAT, Rao Nabir Singh, Haryana Minister, and others were also present.
Goods and Services Tax Appellate Tribunal (GSTAT):
Appellate Authority: GSTAT is a specialized appellate authority, constituted under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017, to hear and dispose of appeals against orders of first appellate authorities.
Structure: The Tribunal will operate through a Principal Bench in New Delhi, and 31 State Benches, spanning across 45 locations in India. Each bench will consist of 4 members, encompassing 2 judicial members (retired judges) and 2 technical members, including 1 from the Central and 1 from State government.
- It is designed with the aim of ensuring nationwide reach and easier access for petitioners across states.
Limitation Period: The Tribunal is expected to begin hearing cases from December 2025. A staggered filing approach has been announced to ease the transition and reduce rush. The limitation period for filing appeals has been extended to 30 June 2026, enabling more time for taxpayers.
Background:
GST Launch: On July 1, 2017, GST was launched by the Government of India (GOI). The taxpayers and businesses faced disputes over tax assessments, refunds, and penalties, which landed in High Courts, leading to delays, litigation costs, and inconsistent judgements across states.
Recommendation: The GST council recommended the formation of GSTAT to provide a uniform, efficient, and specialized forum for handling cases.
Amendment: In 2023, Indian Parliament amended the CGST Act to pave the way for GSTAT.
e-Courts Portal: It is a technology-enabled system, enabling taxpayers and practitioners to file appeals online, track case status, and attend virtual hearings.
- Union Minister Nirmala Sitharaman emphasized the use of plain language with simplified formats, checklists, and time standards for listing, hearings, and pronouncements.
About the Ministry of Finance (MoF):
Union Minister – Nirmala Sitharaman (Rajya Sabha – Karnataka)
Minister of State (MoS) – Pankaj Chaudhary (Constituency – Maharajganj, Uttar Pradesh, UP)
