Industry bodies have urged the government to expedite the resolution of high-value GST disputes as the Goods and Services Tax Appellate Tribunal (GSTAT) becomes operational across the country. According to reports from Business Standard, industry representatives argue that fast-tracking large cases would help businesses gain clarity on their tax positions and facilitate the release of funds locked in litigation. The demand comes as GSTAT benches have become operational with multiple functional units to hear the estimated 4-5 lakh pending appeals awaiting adjudication.
According to official data reported by Business Standard, nearly 12,000 appeals have been filed on the GSTAT portal so far. Tax professionals continue to face significant challenges in meeting the current timeline requirements. As per Shivam Mehta, partner at Lakshmikumaran & Sridharan Attorneys, taxpayers are still grappling with extensive documentation requirements associated with filing appeals before the tribunal. The documentation requirements are detailed and many taxpayers are still in the process of understanding and collating necessary records, creating genuine concerns about the June 30 deadline.
Industry associations have suggested several relief measures for smaller taxpayers, including a fresh GST amnesty scheme that would waive interest and penalties in specified cases, particularly where tax dues have already been discharged. According to Saurabh Agarwal, tax partner at EY India, such a measure would reduce litigation and ease the compliance burden on small businesses. The proposal specifically focuses on settling non-material, low-stakes litigations, offering a clean slate to smaller businesses while supporting micro, small and medium enterprises (MSMEs).
Tax professionals have called for an extension of the June 30 deadline for filing appeals relating to GSTAT backlog cases. As per the current framework, appeals arising from orders communicated before April 1, 2026, are required to be filed by June 30, 2026. According to experts, taxpayers have faced several cases where they could not file appeals within prescribed timelines, particularly in early GST years when notices were often uploaded on the portal without proper intimation. Given these genuine challenges and no scope for condonation by appellate forums, industry representatives argue for a one-time amnesty scheme to enable filing of time-barred appeals.
