Digitising Justice GSTATs E-Filing Framework Signals a New Era in GST Appellate Practice
By J the App
Executive Summary
With the rollout of the GSTAT (Procedure) Rules, 2025 and the issuance of Public Notice No. 01/2026 dated March 23, 2026, the Goods and Services Tax Appellate Tribunal has formally operationalised its e-filing framework.
The advisory mandates disciplined adherence to procedural requirements, centralises resources through the GSTAT portal, and introduces structured support mechanisms for litigants.
Coming alongside the activation of key benches such as Kolkata, the initiative represents a foundational step toward modernising GST litigation, reducing procedural friction, and ensuring uniformity across jurisdictions.
The Goods and Services Tax Appellate Tribunal (GSTAT), a long-awaited institutional pillar in India’s indirect tax framework, has taken a significant operational step with ...
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