GST Tribunal Benches Still Delayed: What It Means for Taxpayers

GST Appellate Benches Still Not Functional in 45 Locations: What It Means for Taxpayers

The GST Appellate Tribunal (GSTAT), a critical body for resolving indirect tax disputes, is still not operational in 45 locations across India. This was confirmed by the Ministry of Finance in the Lok Sabha in July 2025. The delay has raised concerns among taxpayers and professionals alike—especially for those with pending appeals stuck at the commissioner level.

Let’s break down what this means and what taxpayers should do next.


What Is the GST Appellate Tribunal?

The GST Appellate Tribunal is a quasi-judicial authority meant to hear appeals against orders passed by first appellate authorities under the CGST and SGST Acts.

It was notified under:

  • Section 109 to 111 of the CGST Act, 2017
  • GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
  • Constitutionally backed by Article 323B for tribunals.

The GST Council approved the establishment of these benches in its 50th meeting in July 2023, with a phased rollout of Principal and State benches.


Key Update: 45 Benches Still Not Functional

As per the written reply in Lok Sabha (July 2025), only 28 out of the approved 73 GSTAT benches have been made operational so far.

ParticularsNumber
Total Sanctioned Benches73
Operational Benches28
Pending Activation45

Many locations like Patna, Ranchi, Bhopal, and Bhubaneswar are yet to see functional appellate tribunals. This backlog has caused practical issues for litigants seeking relief.


Why This Delay Matters

1. Appeals Remain Stuck:
Taxpayers whose appeals are pending for more than 3 years are unable to move beyond the appellate commissioner level.

2. Pre-deposit blocked:
Pre-deposits made under Section 107(6) are stuck without resolution, delaying potential refunds or next steps.

3. Judicial bottlenecks:
High Courts are burdened with writ petitions due to the absence of a functioning tribunal.


Legal Deadlines and Consequences

  • Under Section 112(1) of the CGST Act, an appeal must be filed before the Tribunal within 3 months of the appellate authority’s order.
  • But due to non-functional benches, this period is currently protected by Supreme Court rulings in Various Writs and CBDT/CBIC clarifications keeping limitation suspended until benches are notified.

⚠️ However, once these benches start functioning, the limitation clock will start ticking.


What Taxpayers Should Do Now

  • Preserve evidence: Keep all documents ready for filing once benches are notified.
  • Track GSTN updates: Use your Efiletax login to track appeal readiness.
  • Consult professionals: For matters nearing limitation periods or involving ₹50+ lakh disputes, seek expert advice.

Expert Tip from Efiletax

“With the GSTAT infrastructure still catching up, strategic use of writ jurisdiction in High Courts remains the only interim option for urgent relief,” says our senior GST advisor.


FAQ

Q1: Can I file a GST appeal directly to the High Court?
A: Yes, in absence of GSTAT, High Courts have been accepting writ petitions under Article 226 in exceptional cases.

Q2: Will I lose the right to appeal if benches are not functioning?
A: No, the limitation period is protected by Supreme Court directions and will start only when benches are functional.

Q3: Where can I check if my city bench is active?
A: CBIC’s official portal or GST Council notifications list functional bench updates. You can also follow gstcouncil.gov.in for real-time info.


Final Thoughts

The non-operational status of 45 GST Appellate Benches is not just a policy delay—it directly affects lakhs of taxpayers with unresolved disputes. Until the system becomes fully functional, taxpayers must adopt a proactive legal strategy and stay compliance-ready.

Need help with your GST appeal or writ petition?
Efiletax can guide you end-to-end — from drafting grounds of appeal to representing before the authorities.

👉 Talk to our GST experts now


Summary
GST Appellate Tribunal benches are still not operational in 45 cities, as per Finance Ministry’s reply in Lok Sabha. Learn how it impacts your appeal timeline and next steps for taxpayers.

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