Archive · 7 Sep 2025
GST Appellate Tribunal to Begin Hearing by December
The GST Appellate Tribunal (GSTAT) is being set up to handle tax disputes.
It will start accepting appeals by the end of September and begin hearing them by December.
This is a big step because taxpayers were having trouble resolving issues and had to go to High Courts.
The GSTAT will hear appeals related to taxes, and it hopes to make things easier for taxpayers by providing a clear way to resolve disputes.
The tribunal will have different types of hearings based on the case's value and complexity.
This move aims to make the tax system more trustworthy, clear, and easier to use.
The GST Appellate Tribunal (GSTAT) will start accepting appeals by the end of September.
Hearings are scheduled to begin by the end of December, as recommended by the GST Council.
GSTAT is constituted under Section 109 of the CGST Act, 2017.
The Council recommended a June cut-off date for filing of backlog appeals.
The Finance Ministry anticipates GSTAT will strengthen the GST framework and enhance trust and ease of doing business.
- Who
- GST Appellate Tribunal (GSTAT) and taxpayers
- What
- GSTAT will begin accepting appeals and start hearings by the end of December.
- When
- Appeals accepted by the end of September, with hearings starting by December.
- Where
- Not specified
- Why
- To provide a robust mechanism for dispute resolution and offer greater certainty to taxpayers under GST regime.
- Function
- Second appellate authority within GST framework
- Appeals Acceptance
- By the end of September
- Hearing Commencement
- By the end of December
- Legal Basis
- Section 109 of the Central Goods and Services Tax Act, 2017
- Appeal Deadline for Backlog
- June (recommended)
- Single Member Hearing
- Cases under Rs 50 lakhs, no question of law