In order to control the workloads, Sitharaman said that a staggered strategy or process would be created to hear the priority cases first.
Union Finance Minister Nirmala Sitharaman said on September 24 that the government would start hearings in the Goods and Services Tax Appellate Tribunal (GSTAT) in December 2025. He also mentioned that the GST Network (GSTN) has created an e-portal to make case submissions easier. She established a clear deadline for outstanding issues by announcing that all legacy appeals under the previous GST structure must be submitted by June 30, 2026.
In order to manage the burden, she said that a staggered strategy or process would be established to hear the priority cases first.
“Reform is a continual process around principles of simplicity,” the Minister said at the GSTAT launch, emphasizing that the government’s nagarik devo bhava vision keeps people at the center of decisions.
The finance minister said that the GSTAT will serve as the “backbone” of the indirect tax system, uniting state and federal GST issues under a single adjudicating body. According to her, “GSTAT is the logical progression of GST reforms for equitable dispute resolution.” The tribunal’s main bench will serve as the National Appellate Body starting in April 2026.
1.36 lakh cases are still waiting
Sanjaya Kumar Mishra, president of the GSTAT, emphasized the importance of delivering justice in order to maintain public confidence in the tax system. He raised concerns about the number of conflicts, pointing out that 1.36 lakh of the 5.8 lakh cases that have been submitted to appellate authority are still outstanding. He said, “We anticipate a significant workload from the start of GSTAT and will examine methods to identify urgent and priority situations first.” Mishra also said that single-member tribunals would hear tax issues involving sums up to Rs 50 lakh, guaranteeing a speedier resolution.
In order to provide stability, Revenue Secretary Arvind Shrivastava said that operationalizing GSTAT at this time is essential. According to him, “a formal appellate body will offer resolution of conflicts in a steady way.”
Implications
By replacing the disjointed structure of state-level appellate authorities, the tribunal’s operations should provide uniformity in dispute settlement. This centralized system may lessen inconsistent decisions, expedite the resolution of cases, and provide taxpayers a more straightforward appeals process. Businesses are being encouraged to submit challenges on time by the June 2026 deadline for legacy appeals, which will bring previous litigation to a close.
Unifying India’s indirect tax structure has been the goal of the GST since its implementation in July 2017. The 56th GST Council meeting earlier this month approved the new GST 2.0 changes, which reduced taxes on necessities, rationalized rates into two main slabs of 5% and 18%, and reduced the cost of healthcare. With GSTAT now completing the institutional framework by addressing dispute resolution bottlenecks, the administration has positioned these changes as part of an ongoing trend of simplification.
GSTAT: What is it?
A national authority that will decide cases involving GST is the Goods and Services Tax Appellate Tribunal (GSTAT). It would provide consistency and equity in dispute resolution by serving as the standard appellate forum for both federal and state-level issues.
Why is the deadline of June 30, 2026 important?
The appeals deadline for legacy GST concerns is this date. This date will bring previous litigation to a close by removing taxpayers’ ability to appeal previous decisions.
What effect will it have on taxpayers?
Businesses will experience less uncertainty and lower compliance costs because of the tribunal’s centralized structure, which also promises quicker and more uniform verdicts.