The launch of the GST Appellate Tribunal fills a long-standing gap and builds on recent reforms that simplified GST into a two-rate structure
With a principal bench in Delhi and 31 state benches, the tribunal creates a three-tier appeal system to bring order and consistency to GST disputes
The tribunal begins with nearly 480,000 pending appeals. Clearing this backlog efficiently will be crucial to building trust in GST administration
Without strong infrastructure and adequate staffing, the tribunal risks falling into the same delays and inefficiencies that strain the wider judiciary
Tax enforcement must be firm yet fair. Excessive demands fuel litigation, while genuine businesses deserve protection from unnecessary harassment
Simpler processes, timely resolutions, and close monitoring will decide if the tribunal can truly strengthen India’s indirect tax system