Dr Justice (Retd.) Sanjaya Kumar Mishra, President of GSTAT, inaugurates the GSTAT Summit in Hyderabad

Hyderabad, February 21, 2025: Dr Justice (Retd.) Sanjaya Kumar Mishra, President of the Goods and Services Tax Appellate Tribunal (GSTAT), inaugurated a half-day Summit on GST Appellate Tribunal in the city on Saturday.
Addressing the gathering as Chief Guest, he observed that multiple lakh appeals are expected to be filed before June 30, 2026, the notified cut-off date for filing appeals before GSTAT.
Creating awareness about the newly operational tribunal, Justice Mishra said that GSTAT is a specialised appellate body that hears disputes related to GST and functions as the second appellate authority in the GST dispute resolution mechanism.
The operationalisation of GSTAT marks a transformative step in India’s indirect tax dispute resolution framework. It is designed to provide a transparent, efficient, and fully digital platform for addressing GST-related appeals, he said.
He further urged taxpayers and practitioners not to wait until the last moment to file appeals.
With a significant number of appeals expected before the June 30, 2026 deadline, I strongly advise taxpayers and professionals to file well in advance. Early filing will ensure smoother processing and avoid unnecessary hardship, he said.
Explaining the appellate framework, he stated that under the GST Act, if a taxpayer is aggrieved by an order passed by a GST Officer, an appeal can first be filed before the First Appellate Authority. If still dissatisfied, the taxpayer can approach GSTAT.
Prior to GSTAT becoming operational, taxpayers had to approach High Courts directly after the first appeal, which led to delays and increased litigation costs.
Justice Mishra noted that GSTAT will handle tax demand disputes, Input Tax Credit (ITC) issues, refund claims, penalties, classification disputes, and interpretation of GST provisions. The tribunal offers a structured technical and judicial forum, speeds up dispute resolution, and reduces the burden on High Courts.
He informed that the system is transparent, paperless, and fully online, with appeals to be filed electronically through the designated GST portal.
Interacting with the media on the sidelines of the summit, Justice Mishra observed that the proposed simplification under GST 2.0 could potentially reduce litigation in the long run.
He earlier inaugurated the summit in the presence of several luminaries from the GST regime, R Ravi Kumar, KK Maheshwari, Srinivas Garimella, and the office bearers of the FTCCI
The operationalisation of the GST Appellate Tribunal marks a defining moment for the business and professional community. A structured and specialised appellate forum like GSTAT strengthens confidence in the GST framework by ensuring timely and expert resolution of disputes. As industry stakeholders, we welcome this development and encourage businesses and tax professionals to understand the procedures thoroughly and make proactive use of the system. FTCCI remains committed to creating platforms that bridge policymakers, administrators, and industry for a more transparent and efficient tax ecosystem, said R Ravi Kumar, President of FTCCI  giving his welcome address
The summit was organised by the Federation of Telangana Chambers of Commerce and Industry (FTCCI) at Hyatt Place, Banjara Hills.
Titled “GSTAT: Navigating the New Era of GST Litigation,” the summit was conducted in the backdrop of the formation and operationalisation of GSTAT.
Members of GSTAT from Telangana and Andhra Pradesh participated in the programme, along with senior officials and experts from GSTN and the State GST Department.
In his opening remarks, Mohd. Irshad Ahmed, Chair, GST & Customs Committee, FTCCI, said that the summit was organised at a crucial juncture in the GST framework.
“With GSTAT becoming operational, it marks a significant step in strengthening the GST dispute resolution mechanism. The programme aims to equip professionals and businesses with clarity and practical insights into the functioning and procedures of the newly formed appellate body,” he said.
The half-day summit featured technical sessions on the structure and functioning of GSTAT, a practical walkthrough of the GSTAT e-filing system by experts from GSTN/NIC, and a panel discussion involving senior tax practitioners, legal experts, and departmental officials on emerging challenges and best practices in GST litigation.
Over 250 participants attended the summit, including Chartered Accountants, Company Secretaries, Cost Accountants, Advocates, tax practitioners, business executives handling GST matters, and finance professionals.