GSTAT Summit Inaugurated In Hyderabad
- GSTAT to handle GST appeals before June 30, 2026 deadline
- Justice Sanjaya Kumar Mishra urges early filing of GST appeals
Hyderabad: Dr Justice (Retd.) Sanjaya Kumar Mishra, President of the Goods and Services Tax Appellate Tribunal (GSTAT), inaugurated a half day Summit on GST Appellate Tribunal in the city on Saturday. The event marked a key step after the operationalisation of GSTAT.
Addressing the gathering as Chief Guest, Justice Mishra observed that multiple lakh appeals are expected to be filed before June 30, 2026, the notified cut off date for filing appeals before GSTAT. He urged taxpayers and professionals not to delay filing.
“With a significant number of appeals expected before the June 30, 2026 deadline, I strongly advise taxpayers and professionals to file well in advance. Early filing will ensure smoother processing and avoid unnecessary hardship,” he said.
He explained that GSTAT is a specialised appellate body. It hears disputes related to GST and acts as the second appellate authority under the GST dispute resolution mechanism. Under the GST Act, if a taxpayer is aggrieved by an order passed by a GST Officer, an appeal can first be filed before the First Appellate Authority. If still dissatisfied, the taxpayer can approach GSTAT.
Earlier, before GSTAT became operational, taxpayers had to approach High Courts directly after the first appeal. This led to delays and higher litigation costs. However, the operationalisation of GSTAT marks a transformative step in India’s indirect tax dispute resolution framework. It is designed to provide a transparent, efficient, and fully digital platform for GST related appeals, he said. Appeals will be filed electronically through the designated GST portal.
Justice Mishra also noted that GSTAT will deal with tax demand disputes, Input Tax Credit issues, refund claims, penalties, classification disputes, and interpretation of GST provisions. The tribunal offers a structured technical and judicial forum. Therefore, it will speed up dispute resolution and reduce the burden on High Courts. He also observed that the proposed simplification under GST 2.0 could potentially reduce litigation in the long run.
The summit was organised by the Federation of Telangana Chambers of Commerce and Industry at Hyatt Place, Banjara Hills. Titled “GSTAT: Navigating the New Era of GST Litigation,” it was held in the backdrop of the formation and operationalisation of GSTAT.
R Ravi Kumar, President of FTCCI, welcomed the development. “The operationalisation of the GST Appellate Tribunal marks a defining moment for the business and professional community. A structured and specialised appellate forum like GSTAT strengthens confidence in the GST framework by ensuring timely and expert resolution of disputes. As industry stakeholders, we welcome this development and encourage businesses and tax professionals to understand the procedures thoroughly and make proactive use of the system. FTCCI remains committed to creating platforms that bridge policymakers, administrators, and industry for a more transparent and efficient tax ecosystem,” he said in his welcome address.
In his opening remarks, Mohd. Irshad Ahmed, Chair, GST & Customs Committee, FTCCI, said the summit was organised at a crucial juncture in the GST framework. “With GSTAT becoming operational, it marks a significant step in strengthening the GST dispute resolution mechanism. The programme aims to equip professionals and businesses with clarity and practical insights into the functioning and procedures of the newly formed appellate body,” he said.
Members of GSTAT from Telangana and Andhra Pradesh took part in the programme. Senior officials and experts from GSTN and the State GST Department also attended. The half day summit featured technical sessions on the structure and functioning of GSTAT, a practical walkthrough of the GSTAT e filing system by experts from GSTN and NIC, and a panel discussion on emerging challenges and best practices in GST litigation.
Over 250 participants attended, including Chartered Accountants, Company Secretaries, Cost Accountants, Advocates, tax practitioners, business executives handling GST matters, and finance professionals.
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