Quick Summary
India's long-awaited GST Appellate Tribunal (GSTAT) is set to begin hearings from December 2025, providing long-overdue relief for thousands of taxpayers caught in prolonged litigation. As of June 2023, over 14,000 GST cases were pending across States and courts, largely due to the absence of a functional tribunal. Once operational, all pending disputes will be transferred to the GSTAT, while fresh appeals will also be filed directly with the Tribunal. The move is expected to ease the mounting
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience.
FAQ :
GSTAT is scheduled to begin its hearings from December 2025.
As of June 2023, over 14,000 GST cases were pending across States and courts.
The GSTAT will have a two-tier appellate structure, with one Principal Bench in New Delhi and 31 State benches located at 45 sites across the country.
Taxpayers must make a pre-deposit of 10% of the disputed tax amount, capped at Rs 40 crore, before their case can be heard by the GSTAT.
Common reasons include disputes over classification of goods and services, valuation disagreements, eligibility of input tax credit (ITC), refund claims, and aggressive enforcement by GST authorities.
Concerns exist about the operational readiness of the benches, with many lacking adequate infrastructure, courtrooms, support staff, and digital case-management systems, potentially leading to delays.
CAclubindia
