Finance Minister launches the GST Appellate Tribunal (GSTAT)
Union Finance Minister Nirmala Sitharaman launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi on 24 September 2025, with a Principal Bench in New Delhi and 31 State Benches.
Summary
Union Finance Minister Nirmala Sitharaman launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi on 24 September 2025. GSTAT will hear appeals against orders passed by GST Appellate Authorities and give taxpayers an independent forum. It will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations. Each bench will have two Judicial Members, one Technical Member (Centre) and one Technical Member (State). Justice Sanjaya Kumar Mishra is the President of GSTAT, and a GSTAT e-Courts portal was also unveiled.
Key facts
- Launched
- 24 Sep 2025, New Delhi, by FM Nirmala Sitharaman
- Role
- Hears appeals against orders of GST Appellate Authorities
- Structure
- Principal Bench (New Delhi) + 31 State Benches at 45 locations
- Bench composition
- 2 Judicial + 1 Technical (Centre) + 1 Technical (State)
- President
- Justice Sanjaya Kumar Mishra
- Also
- GSTAT e-Courts portal unveiled
Practice MCQs 3 questions
Who is the President of the GST Appellate Tribunal (GSTAT), launched on 24 September 2025?
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Correct answer: B — Justice Sanjaya Kumar Mishra
Justice Sanjaya Kumar Mishra is the President of GSTAT.
Apart from the Principal Bench in New Delhi, how many State Benches will the GSTAT have?
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Correct answer: C — 31
GSTAT will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations.
Consider the following statements about the composition of each GSTAT bench: 1. Each bench has two Judicial Members. 2. Each bench has only one Technical Member, drawn from the Centre. Which of the above is/are correct?
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Correct answer: A — 1 only
Statement 1 is correct. Statement 2 is wrong: each bench has two Technical Members – one from the Centre and one from the State.