1 week ago
GSTAT Backlog Deepens as Tribunal Disposes Only 83 Cases
India’s GST appeals tribunal has received more than 75,000 cases.
However, it has officially registered only 5,819 of them.
Just 83 cases have been finished so far.
This means a very large number of appeals are still waiting.
The tribunal expected as many as 250,000 cases but received fewer than expected.
Its online filing system faced technical problems, so the deadline was extended to July 31.
People who received a filing token were given 60 more days to complete their appeals.
Recent decisions suggest the tribunal is beginning to clarify important GST rules.
GSTAT has received 75,155 filings but registered only 5,819 cases.
The tribunal has disposed of 83 cases, leaving most filings pending.
The e-filing portal became operational on September 24, 2025, after technical difficulties delayed appeals.
The filing deadline was extended to July 31, while a token system allowed applicants 60 additional days.
Recent rulings addressed evidentiary requirements for fraud allegations and appeals dismissed on limitation grounds.
- Who
- The Goods and Services Tax Appellate Tribunal, led by President Justice (retd) Sanjaya Kumar Mishra, along with taxpayers and tax authorities.
- What
- GSTAT has received 75,155 appeals, registered 5,819, and disposed of 83 cases.
- Where
- Across GSTAT’s principal and state benches, including the principal bench in New Delhi.
- When
- The e-filing portal became operational on September 24, 2025; the filing deadline was extended to July 31.
- Why
- The backlog reflects the large volume of appeals, technical difficulties with filing, and the tribunal’s limited number of disposals so far.
Key facts
- Total filings
- 75,155 cases
- Registered cases
- 5,819 cases
- Disposed cases
- 83 cases
- Principal bench filings
- 7,306 cases in New Delhi
- Principal bench status
- 134 registered, seven disposed of, and 127 pending
- Filing tokens
- Around 30,000 issued; 28,024 remained live and 969 had been used
- Expected filings
- The GSTAT president had expected 200,000-250,000 cases
Quotes
Vivek Jalan
Partner at Tax Connect Advisory Services who discussed GSTAT’s functioning and rulings.
“Taxpayers now anticipate justice in appeals dismissed on limitation grounds”
rediff.com
Justice (retd) Sanjaya Kumar Mishra
President of the Goods and Services Tax Appellate Tribunal.
“I was expecting something like 200,000-250,000 cases. I don’t know why the number of cases filed is fewer. It may be that businesses have closed down; maybe they were cases of fake input tax credit claims”
rediff.com










