When does GSTAT start accepting appeals under GST?
On March 24, 2025, during a Lok Sabha session, Shri Pradyut Bordoloi asked Unstarred Question No. 3808 to the Ministry of Finance regarding the status of the Goods and Services Tax Appellate Tribunal (GSTAT). The question was answered by Shri Pankaj Chaudhary, Minister of State in the Ministry of Finance.
Question (a): Whether the Government has completed the process of appointing all the members of the National Bench of the GST Appellate Tribunal (GSTAT) and operationalising it and if not, the reasons therefor.
Ans. The Principal Bench and State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) have been notified. The President, GSTAT has been appointed w.e.f. 06.05.2024. Work towards early operationalization is in progress.
Question (b): The details and the number of States that have not yet operationalised the State benches of their GSTATs.
Ans. The Principal Bench and State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) have been notified. The President, GSTAT has been appointed w.e.f. 06.05.2024. Work towards early operationalization is in progress.
Question (c): The details and the number of GST appeals pending for the last five years.
Ans. GSTAT has not started accepting appeals.
Question (d): Whether the Government has set any timelines for the establishment of the State benches of GSTATs in all the States.
Ans. After the benches are constituted, GSTAT would commence operations.
