Archive · 18 Dec 2025
GSTAT State Benches Rollout May Delay Beyond December
The Goods and Services Tax Appellate Tribunal (GSTAT) is a body set up to resolve tax disputes.
It has a main office in New Delhi and smaller offices in different states.
These state offices are supposed to start working by December, but they might be delayed because the necessary people and setup aren't ready yet.
Only a few states have appointed the required staff, and many tax cases are waiting to be heard.
This delay is causing problems for businesses and taxpayers who are waiting for their cases to be resolved.
Experts say this is hurting the trust in the tax system and suggest solutions like faster hearings and amnesty for minor issues to reduce the backlog.
GSTAT state benches may miss the December 2024 rollout deadline due to lack of staff and infrastructure.
Only four states, including Uttar Pradesh and Gujarat, have appointed their technical members.
Nearly 600,000 tax appeals are pending, causing delays for businesses and taxpayers.
The GST Council decided in September 2024 to roll out the tribunal benches in a phased manner from October 2025.
Tax experts suggest system-level solutions like an amnesty scheme and batch hearings to reduce the litigation burden.
- Who
- Goods and Services Tax Appellate Tribunal (GSTAT) and taxpayers
- What
- Delay in the rollout of GSTAT state benches
- When
- Potential delay beyond December 2024
- Where
- Across India, with principal bench in New Delhi and 31 state benches
- Why
- Lack of necessary staff and infrastructure readiness
- Total Pending Tax Appeals
- 600,000
- GSTAT President
- Justice (retd) Sanjaya Kumar Mishra
- Rollout Deadline
- December 2024 (potentially delayed)
- States with Appointed Technical Members
- 4 (including Uttar Pradesh and Gujarat)
- GST Council Meeting
- 56th meeting in September 2024
- Extended Deadline for Filing Appeals
- June 30, 2026