GST Appellate Tribunal to Start Operations by End of Financial Year 2025

The Goods and Services Tax Appellate Tribunal (GSTAT) is on the verge of full operational readiness and is likely to start functioning by the end of the current financial year. This development featured prominently during the annual business and economic conclave organized by the State Bank of India, where it was revealed that the tribunal will soon begin resolving disputes related to GST.

GSTAT, established to deal with appeals against decisions taken by GST authorities, is in the final stages of preparation. As of August 2023, over 14,000 GST appeals were reported to be pending, highlighting the necessity of this appellate structure. The tribunal is planned to consist of a Principal Bench in New Delhi, along with multiple state benches.

According to updates, GSTAT will have approximately 44 benches across the country, with each bench comprising four members. Of these, three will represent the central government and one will be from the state government. Applications for tribunal members have been invited, and interviews for these posts have already concluded. About half of the tribunal locations have been finalized, while arrangements for the remaining locations are being made.

Recruitment for support staff is underway to ensure smooth functioning. Applications for these positions have been received, and appointments for both members and staff are expected soon. Meanwhile, the software for GSTAT operations has been prepared, enabling a fully electronic and paperless system. However, the procurement of IT infrastructure is still in progress.

In May 2023, Justice (Retd) Sanjaya Kumar Mishra was appointed as the President of GSTAT. This appointment marked a significant step toward the tribunal’s establishment. With preparations advancing steadily, the tribunal is set to offer a streamlined mechanism for resolving GST disputes, fostering efficiency and clarity in India’s indirect tax regime.