Finance Minister Nirmala Sitharaman Formally Launches GST Appellate Tribunal (GSTAT) in New Delhi
Finance Minister Nirmala Sitharaman launched the GST Appellate Tribunal (GSTAT) in New Delhi, calling it a milestone for faster, fairer, and simpler GST dispute resolution.
FM - launch - GSTAT - Taxscan
FM - launch - GSTAT - Taxscan
Union Finance and Corporate Affairs Minister Nirmala Sitharaman on 24 September 2025 formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. The new body is expected to play an important role in resolving GST disputes fairly, quickly, and consistently across the country.
Calling GSTAT a symbol of progress in India’s indirect tax journey, the Finance Minister said, “The launch of GSTAT is not just an institutional milestone. It is a reminder of our determination to continue improving, reforming, and adapting GST for the future.”
She pinpointed that the Tribunal must keep taxpayers at the center of its work. “GSTAT must focus on jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings, and strict time standards for listing, hearing and pronouncement,” she said. According to her, the outcome must be simple: reduced legal disputes, faster cash flows, and greater confidence for businesses and citizens.
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Minister of State for Finance Pankaj Chaudhary explained the importance of the new appellate body. “A strong appellate mechanism instills trust that justice will be swift and fair. Every taxpayer’s appeal will be heard, their rights will be protected, and there will be no delay in justice,” he said. He added that GST is not just a “good and simple tax” but also a “fair and trustworthy tax system.”
Justice Sanjaya Kumar Mishra, the President of GSTAT, observed that cooperation between the Centre and States was vital for its timely establishment. He expressed confidence that the Tribunal would clear pending appeals and lay down clear guidance for future disputes. Revenue Secretary Arvind Shrivastava said GSTAT would provide “consistency in interpretation, predictability in outcomes, and credibility to the appellate process.”
A major feature unveiled was the GSTAT e-Courts Portal, developed by GSTN with NIC. It will allow taxpayers to file appeals online, track their cases, and attend hearings digitally. To give time for smooth adoption, staggered filing of appeals will be allowed until June 30, 2026.
The Tribunal will operate through a Principal Bench in New Delhi and 31 State Benches in 45 locations, bringing together judicial and technical experts from both the Centre and the States. This structure aims to make justice more accessible and consistent for taxpayers nationwide.
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