GST Appellate Tribunal Update: 33 Technical Members Appointed
The appointment of 33 technical members to the GST Appellate Tribunal (GSTAT) marks a major step towards operationalising the long-awaited tribunal system under GST. For Indian taxpayers, especially those with long-pending appeals, this move promises faster dispute resolution and less dependency on High Courts.
Let’s break down what this development means, why it matters, and what you should prepare for.
What is the GST Appellate Tribunal?
The GST Appellate Tribunal is the second-level appellate authority under the GST law, created under Section 109 of the CGST Act, 2017. It hears appeals against orders passed by GST Appellate Authorities or Revisional Authorities.
Key Highlights of the Appointment
| Point | Details |
|---|---|
| Total Appointments | 33 Technical Members |
| Date of Appointment | As per recent government announcement in August 2025 |
| Tribunal Structure | Principal Bench (New Delhi) + State Benches |
| Member Roles | Hear and decide appeals on GST orders |
| Legal Basis | Sections 109 to 114 of CGST Act + Article 323B of Constitution |
| Focus Area | Faster adjudication of high-pendency appeals |
| Why Now? | Thousands of unresolved appeals pending before HC due to lack of GSTAT |
| Impact on Taxpayers | Clearer, quicker tax litigation outcomes |
| Next Steps for Govt | Appoint Judicial Members and notify Rules per bench |
| Notification Reference | As per PIB press release & updates from Department of Revenue |
Why the Appointment of Technical Members Matters
- Speeds Up GST Litigation: Appeals pending since 2017-18 may finally move forward.
- Unburdens High Courts: Removes tax-heavy dockets from general courtrooms.
- Restores Natural Justice: Taxpayers can finally access a dedicated, statutory appellate forum.
- Boosts Ease of Doing Business: Predictability in tax disputes increases business confidence.
GST Appellate Tribunal: Composition at a Glance
| Role | Minimum Qualification |
|---|---|
| Judicial Member | High Court Judge or District Judge with 10+ yrs |
| Technical Member (Centre) | Indian Revenue Service (CBIC), Addl. Commissioner rank or above |
| Technical Member (State) | State GST officer of Addl. Commissioner rank or equivalent |
👉 These 33 appointments are to the Technical Member (Centre/State) category.
Legal Foundation of GSTAT
- Article 323B of Constitution permits establishment of tribunals for tax matters
- Sections 109 to 114 of CGST Act provide structure and powers
- GST Appellate Tribunal (Appointment and Conditions of Service) Rules, 2023 notified via Gazette
📖 Read: CGST Act – Section 109
Practical Tip from Experts
Taxpayers with appeals stuck at the first appellate level should start reviewing documentation, grounds of appeal, and potential DRC-03 settlement options before their matters move to GSTAT. Early prep can help avoid procedural delays once benches are notified.
What to Expect Next?
- Appointment of Judicial Members
- Notification of Benches in each State
- Operational timelines for Principal Bench in New Delhi
- Online filing portals for appeals
What Taxpayers Should Do Now
- Identify your pending GST appeals
- Review timelines for appeals under Section 112
- Consult your GST advisor or tax counsel
- Stay updated on bench notification for your state
Summary
33 technical members have been appointed to the GST Appellate Tribunal to operationalise benches and clear GST appeals backlog. This move aims to fast-track litigation and ease pressure on courts.
FAQs
Q1. Is the GST Appellate Tribunal now functional?
Not yet. Only technical members are appointed. Judicial members and bench notifications are awaited.
Q2. Where will the Principal Bench of GSTAT be located?
New Delhi.
Q3. Can I file a fresh appeal with GSTAT today?
No. The tribunal will begin accepting appeals only after benches are formally notified and become operational.
Q4. What happens to pending GST appeals?
They are expected to be transferred to GSTAT once it becomes functional.