The Goods and Services Tax Appellate Tribunal (GSTAT) became operational in 2026 after nearly eight years of GST disputes having no dedicated second-appeal forum. This is a landmark development in GST litigation.
This article explains GSTAT's structure, jurisdiction, and current status.
Structure
GSTAT has:
- Principal Bench: Located in New Delhi.
- State Benches: One for each state or group of states.
- Area Benches: Within state benches for regional jurisdiction.
Each bench has a Judicial Member and a Technical Member. A Division Bench hears matters exceeding the prescribed threshold.
Jurisdiction
GSTAT hears appeals against orders passed by:
- Appellate Authorities under Section 107.
- Appellate Authorities under Section 107A (for certain matters).
- Revisional Authorities.
GSTAT does not have jurisdiction over matters where the High Court has exclusive jurisdiction.
Current Status (2026)
- GSTAT formally commenced adjudicatory operations on 16 February 2026.
- Filings opened with a staggered timeline until 30 June 2026 for pre-1 April 2026 orders.
- The GST Council recommended 30 June 2026 as the limitation date for backlog appeals.
- By August 2026, GSTAT filings crossed 75,000 cases, with 83 disposed of.
Filing Procedure
- File Form GST APL-05 on the GST portal.
- Pay the additional pre-deposit of 10% of disputed tax.
- Upload the order, grounds, and supporting documents.
- The appeal must be filed within three months of the first appellate order.
Conclusion
GSTAT's operationalisation is a major milestone for GST litigation. Taxpayers with pending appeals should evaluate whether to file before GSTAT or pursue remedies in the High Court.
At Anuj Desai & Associates, we provide expert representation services before GSTAT. Our team can help you file and argue appeals before the Tribunal.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.