The Goods and Services Tax Appellate Tribunal (GSTAT) will create a reliable and transparent mechanism for resolving tax disputes, giving taxpayers confidence that their cases will be handled fairly, Revenue Secretary Arvind Srivastava said on Wednesday.
Finance Minister Nirmala Sitharaman inaugurated the tribunal today, describing it as not just an institutional milestone but a “powerful symbol” of how India’s GST regime has evolved over the past eight years.
Speaking at the launch, Srivastava said the tribunal is designed to give all parties a “fair opportunity” to present their case and reach acceptable settlements. The nationwide forum will help harmonise interpretation of GST laws, which have often seen conflicting rulings across states, he said.
“The tribunal will provide a consistent and predictable framework, which is crucial for businesses making compliance decisions,” Srivastava stated.
According to Srivastava, GSTAT’s structure blends judicial and technical expertise to deliver balanced and timely decisions. The use of single-member benches across states is expected to expand access to justice, reduce backlogs and speed up dispute resolution.
Technology will play a key role in GSTAT’s operations, with digital systems streamlining case management and enhancing transparency. “The design of GSTAT reflects structure, scale and synergy,” he added, noting that it will combine human judgment with technological tools to improve the quality of decision-making.
Industry groups have long sought a dedicated forum for indirect tax disputes. Policymakers expect the tribunal to reduce the load on high courts, improve compliance and offer clarity on contentious GST provisions that have triggered litigation since the tax was rolled out in 2017.
