Govt Sets Date For Filing Appeal Before GST Appellate Tribunal

The Union government set a timeline on Thursday for filing appeals before the Goods and Services Tax Appellate Tribunal.

The GST Appellate Tribunal is expected to be operational by June 30, 2026, the government said in a notification.

In addition, the appeal window has been extended till June 30 for pre-April 2026 GST orders. This means that the taxpayers can file GST appeals against orders before April 1 and until June 30. The appeals for orders that were communicated on or after April 1 must be appealed within three months.

This move by the government is expected to help clear the huge backlog of GST disputes.

The GSTAT is a crucial body for resolving GST-related disputes and significantly reducing the burden on higher courts. The principal bench is to be located at New Delhi, and 31 benches will be at various locations across the country.

The benches would sit from 10:30 a.m. to 01:30 p.m. and from 2:30 p.m. to 4:30 p.m., subject to any order made by the President. The administrative offices of the Appellate Tribunal will remain open on all working days from 9:30 a.m. to 6.00 p.m., according to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

In May last year, the government had appointed Justice (Retd) Sanjaya Kumar Mishra as the first President of the GST Appellate Tribunal. The government shall appoint the members in GSTAT on the recommendations of a search-cum-selection committee.

The government earlier this year notified the GST Appellate Tribunal (Procedure) Rules, which provide for mandatory e-filing of applications and conducting hearings in a hybrid mode. The rules also provide that any urgent matter filed by an applicant before noon shall be listed before the Appellate Tribunal on the following working day, if the application is complete in all respects.