This article provides a detailed analysis of the Goods and Services Tax Appellate Tribunal (GSTAT) framework in India. It traces the historical delay in establishing GSTAT despite its statutory mandate under Section 109 of the CGST Act, 2017, and the constitutional backing from Article 323B. The delay stemmed from judicial challenges to its composition and appointment procedures, resolved through the 2023 Appointment Rules and GSTAT Procedure Rules, 2025. The article highlights key procedural aspects, including filing timelines, pre-deposit requirements, defect rectification, and powers of the Tribunal. It compares GSTAT’s rules with CESTAT, underscoring differences in cost awards, order enforcement, and digital integration. While applauding GSTAT’s digitalization initiatives, it cautions about practical challenges like infrastructure readiness and staffing. The Tribunal’s success depends on effective implementation and resolution of legacy disputes accumulated over eight years
The introduction of goods and service tax (GST) law in India was a watershed moment in India’s indirect tax regime. With its introduction, several erstwhile indirect tax laws were subsumed to achieve the idea of ‘One Nation, One Tax’. However, despite the law being introduced in 2017, till date there is an institutional gap in the framework due to absence of a functioning GST Appellate Tribunal (‘GSTAT’ or ‘Tribunalâ
