Introduced in 2017, GST Appellate Tribunal commences work – BusinessToday

After years in the making, the Items and Companies Tax Appellate Tribunal is lastly getting on a powerful footing and has commenced operations with over 1,000 circumstances being filed with it.

As per knowledge with the GSTAT, as many as 1,082 circumstances filed on-line thus far. The Tribunal has additionally disposed of 1 case. The primary listening to of appeals by the Principal Bench of the GSTAT was on December 18, 2025. It additionally delivered its first judgment in the Second Attraction on February 11 this yr. The Tribunal additionally has 7,811 registered customers and three,182 advocates registered with it.

Whereas the products and companies tax regime was launched in the nation on July 1, 2017, enchantment circumstances on GST-related disputes needed to be filed in Excessive Courts and sometimes led to lengthy pendency and delays. The GSTAT was lastly launched by Finance Minister Nirmala Sitharaman on September 24, 2025.

GSTAT is the Appellate Authority underneath the GST Act, 2017 to listen to appeals on tax disputes in opposition to the orders handed by the Appellate or Revisional authorities. It additionally adjudicates on anti-profiteering circumstances underneath GST.

Its Principal Bench relies at New Delhi, and it has 31 different State Benches positioned throughout the nation with sittings in 45 completely different places.

Every Bench of the GSTAT includes of two Judicial Members, one Technical Member (Centre), and one Technical Member (State), with the purpose to make sure a balanced composition of judicial experience and technical information from each Central and State administrations. 

Considered one of its key options is the GSTAT e-Courts Portal, developed by Items and Companies Tax Community (GSTN) in collaboration with Nationwide Informatics Centre (NIC). It’s a digital platform underneath which taxpayers and practitioners can file appeals on-line, observe the progress of circumstances, and take part in hearings by digital mode.