How did India’s Goods and Services Tax dispute system evolve from long court battles to a fully digital appellate platform? As GST litigation grew and High Courts faced mounting pressure, the need for a specialised, faster and transparent mechanism became clear. The operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT) now marks a transformative shift in India’s indirect tax framework, offering taxpayers a structured second appellate forum dedicated exclusively to GST disputes.
Inaugurating a half-day summit titled “GSTAT: Navigating the New Era of GST Litigation” on Saturday, Justice (Retd.) Sanjaya Kumar Mishra, President of GSTAT, said the tribunal is designed to function as a transparent, efficient and fully digital platform for GST appeals. He cautioned that multiple lakh appeals are expected before the June 30, 2026 cut-off date and urged taxpayers and professionals to file well in advance to avoid last-minute hardship.
Explaining the appellate structure, Justice Mishra noted that under the GST Act, an aggrieved taxpayer must first appeal before the First Appellate Authority and if still dissatisfied, approach GSTAT. Before GSTAT became operational, taxpayers had to move directly to High Courts after the first appeal, leading to delays and higher litigation costs.
He said GSTAT will handle disputes relating to tax demands, Input Tax Credit (ITC), refund claims, penalties, classification issues and interpretation of GST provisions. The tribunal will function through a paperless, fully online system with electronic filing via the designated GST portal. He also observed that proposed GST 2.0 simplifications could reduce litigation over time.
The summit was organised by the Federation of Telangana Chambers of Commerce and Industry (FTCCI). In his welcome address, FTCCI President R. Ravi Kumar said the operationalisation of GSTAT strengthens confidence in the GST framework by ensuring timely and expert dispute resolution and encouraged businesses to proactively understand the new system.
Meanwhile, Mohd. Irshad Ahmed, Chair of the GST & Customs Committee, FTCCI, said the summit was held at a crucial juncture to equip professionals with clarity on procedures of the newly formed appellate body.
The event featured technical sessions on the structure and functioning of the Goods and Services Tax Appellate Tribunal, along with a practical walkthrough of the e-filing system by experts from the Goods and Services Tax Network (GSTN) and the National Informatics Centre (NIC). A panel discussion was also held on emerging challenges and best practices in GST litigation.
Over 250 participants attended the programme, including Chartered Accountants, Company Secretaries, Advocates, tax practitioners and finance professionals.
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