The Goods and Services Tax Appellate Tribunal (GSTAT) has processed 75,155 cases since its e-filing portal became operational on September 24, 2025. According to data available on the tribunal's portal as of Sunday, 5,819 cases have been registered while 83 cases have been disposed of. The tribunal had earlier expected filings of up to 250,000 cases, significantly higher than the current numbers. As reported by Business Standard, 3,492 cases were filed in August alone, contributing to the cumulative filing count above 75,000.
The Principal Bench in New Delhi has received 7,306 cases, of which 134 have been registered and seven disposed of, leaving 127 pending. According to tribunal data, the government subsequently extended the deadline for filing appeals before the tribunal by one month to July 31, 2026, citing technical difficulties caused by the rush of filings. GSTAT President Justice (retd) Sanjaya Kumar Mishra expressed concern over the low number of cases filed, stating he was expecting around 2-2.5 lakh cases but received only 74,758 cases. Mishra noted that around 3.5 lakh cases had earlier reached the first appellate authority, indicating the potential pool of cases that could come before GSTAT.
To assist taxpayers whose appeals were nearing the July 31 deadline, GSTAT introduced a token facility on its e-filing portal. As reported by Business Standard, taxpayers who generated a token by July 31 were given 60 days to complete their appeal filing. According to tribunal data, around 30,000 tokens had been issued, of which 28,024 were still live and only 969 had been used. Vivek Jalan, partner at Tax Connect Advisory Services, noted that GSTAT benches were now functioning at full strength and recent rulings were providing substantive clarity on GST disputes. Mishra urged tax professionals, lawyers and industry to make greater use of the filing mechanisms.
Recent rulings including Sterling Williamson and Power Tech Global have indicated that the tribunal is beginning to provide substantive clarity on GST disputes. According to Jalan, the Principal Bench in the Sterling Williamson case held that invocation of Section 74 of the CGST Act on grounds of fraud, suppression or wilful misstatement requires evidentiary proof rather than mere assertion. The Kolkata Bench had reaffirmed this principle in Power Tech Global. Jalan noted that taxpayers now anticipate justice in appeals dismissed on limitation grounds, which aligns with the GSTAT President's indication on proper service of notice. Mishra suggested that the low filing numbers may be due to businesses closing down or cases involving fake input tax credit claims.
