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One forum now for state, Centre appeals: FM

Business Standard

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September 25, 2025

Tribunal to have a Principal Bench in Delhi and 31 state Benches, with equal representation from the Centre and states

- MONIKA YADAV

One forum now for state, Centre appeals: FM

This is the first time appeals arising from goods and services tax (GST) authorities at central and state levels will converge at a single, independent forum, Union Finance Minister Nirmala Sitharaman on Wednesday said while launching the GST Appellate Tribunal (GSTAT).

Calling the GSTAT a “one-stop solution” for taxpayers, Sitharaman said the forum would ensure fair and time-bound dispute resolutions. “The GST promised one nation, one tax, one market. What began in 2017 as one nation, one tax, one market has also added one more: One nation, one forum of fairness and for certainty,” she said.

According to Justice (retired) Sanjay Kumar Mishra, president of the GSTAT, the tribunal is expected to handle an initial load of 480,000 appeals, which are against first appellate orders passed by central and state commissioners.

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