1 week ago
GSTAT Chief Flags Wide Gap in Expected Appeal Filings
The Goods and Services Tax Appellate Tribunal hears disagreements between taxpayers and tax officials.
Its president said fewer cases have reached the tribunal than expected.
So far, 74,758 cases have been filed.
He had expected about 2–2.5 lakh cases.
Around 30,000 businesses received tokens that gave them extra time to file.
After generating a token, a business had 60 days to submit its case.
Earlier, about 3.5 lakh cases had been filed with a lower-level appeals authority.
The tribunal president said closed businesses or fake tax-credit cases might help explain the lower number.
GSTAT President Justice (Retd) Sanjaya Kumar Mishra said 74,758 cases had been filed since September last year.
Mishra had expected roughly 2–2.5 lakh cases, describing the response as lukewarm rather than a flood of filings.
About 30,000 additional tokens were issued to businesses facing time-barred appeals.
Businesses with generated tokens received 60 days to file their cases on the tribunal’s e-filing portal.
Around 3.5 lakh cases were filed before first appellate authorities, but physical records provide no conclusive disposal data.
- Who
- Justice (Retd) Sanjaya Kumar Mishra, president of the Goods and Services Tax Appellate Tribunal, discussed the filing figures.
- What
- The GSTAT president raised concern that 74,758 cases had been filed, far below the expected 2–2.5 lakh.
- Where
- Mishra spoke at a National Taxation Summit organised by the Bengal Chamber of Commerce and Industry; the reports identify the venue as New Delhi.
- When
- The remarks were made on Friday; the e-filing portal became operational on September 24, 2025, and the deadline for time-barred appeals was July 31, 2026.
- Why
- He expected more cases partly because about 3.5 lakh had been filed before first appellate authorities, though physical records do not show how many of those cases were disposed of.
Key facts
- Cases filed before GSTAT
- 74,758
- Expected GSTAT cases
- About 2–2.5 lakh
- Additional tokens issued
- About 30,000
- Earlier appellate cases
- Around 3.5 lakh filed before first appellate authorities
- E-filing portal operational
- September 24, 2025
- Time-barred appeal deadline
- July 31, 2026
- Token filing period
- 60 days after token generation
Quotes
Justice (Retd) Sanjaya Kumar Mishra
President of the Goods and Services Tax Appellate Tribunal
“Around 74,758 cases have been filed before the GSTAT since September last year, while about 30,000 more tokens have been issued, which is contrary to the initial expectation of a rush in filing of cases”
deccanchronicle.com
“I was expecting something around 2-2.5 lakh cases. I don't know why the number of cases filed is less. It may be that businesses have closed down; maybe they were cases of fake ITC claims”
deccanchronicle.com









