TaxTMI 
TaxTMI 
29 Sep 2026 
At the outset, I apologize for not having accurate data on the number of benches out of one principal bench and 31 state benches on the infrastructure facilities created so far. It is gathered that all the benches are operating only on temporary premises and not on their own. As on date a minimum of 80,000 appeals have already been filed. While a rough estimate states that the Government has collected so far around 150 lakhs crores as GST since 01/07/2017 till 31/08/2026, the required infrastructure for all the forty five benches are not ready so far.
Be that as it may, the support team for members is also not fully available as on date which is evident from the Ministry of Finance notification seeking 383 officers in twelve categories on 23/09/2026. The members are working at GSTAT since February 2026 and orders are being passed on a regular basis by some benches of the GSTAT. The portal gstat.gov.in has a feature E Journal which is updated on 24/09/2026 by way of posting the first E Journal covering several judgements pronounced up to 31/08/2026 which is highly beneficial for all concerned. The Honourable President in his FOREWORD has observed that "The establishment of GSTAT marks an important milestone in the continuing evolution of the Goods and Services Tax regime in India. As the specialized appellate forum for adjudicating disputes arising under the GST laws, GSTAT has a vital role in promoting consistency, certainty and uniformity in the interpretation and application of tax law. The E-Journal has been conceived as an authoritative and accessible platform for disseminating the jurisprudence emerging from GSTAT. It will provide a reliable record of significant decisions of the Tribunal with respect to GST law. It is intended to serve the Bench and the Bar, tax administrators, legal and tax professionals, academics, industry and all stakeholders associated with the GST regime. The E-Journal will facilitate wider access to GSTAT's decisions and assist in identifying the important legal principles emerging from them. In this sense, it is intended not merely to be a repository of judgments, but a continuing record of the development of GST jurisprudence in India".
This E Journal is available free of cost for download by all which has 21 recent orders of the GSTAT with subject index. This initiative of the GSTAT is laudable and the State Tax officers who continue to pass absurd orders even during GSTAT regime must go through all the orders of the GSTAT by periodically viewing the updates of E Journal from now onwards.
The Government has already delayed the setting up of the GSTAT to the maximum extent and now it is time for the ministry of finance to expedite the recruitment process as well as ensure that the benches move to own premises with sufficient infrastructure facilities as quickly as possible. Some of the issues that have been settled through the GSTAT orders are furnished here in the table.
| No | Issue | Citation |
| 1 | Absence of P H and Proper notice | M/s N. R. Builders v. Commissioner of Commercial Taxes, Karnataka |
| 2 | E way bill penalty | M/s. Lucknow Automotives v. Assistant Commissioner (Mobile Squad), Gonda . |
| 3 | Incorrect tax head | M/s Lucknow Test House v. Shashi Bhushan Singh, Additional Commissioner Grade- II, State Tax Lucknow & Ors .. |
| 4 | Sustainability of section 74 | Sterling & Wilson Pvt. Ltd. v. Commissioner, Odisha |
| 5 | M/s N. R. Builders v. Commissioner of Commercial Taxes, Karnataka . | |
| 6 | Pre Deposit | Reddy Veeranna Constructions Pvt. Ltd. v. Appeal-I Commissioner & Ors .. |
| 7 | Waiver of interest and penalty 128A | Rodman Technologies Pvt. Ltd. v. Commissioner of Karnataka State GST, Bengaluru... |
The list is only illustrative and not exhaustive. Readers are suggested to go through the E Journal in full.
Tax professionals need not to visit several websites for various pronouncements of the benches which are available at one place on a consolidated basis from time to time. While the team GSTAT is working very hard since inception, orders from first appellate authorities are also required to be passed in line with the requirements. Even the longer period of one year as available under section 107 of the CGST Act is on the higher side. Sub section (13) reads as The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed".
Conclusion: With the bare minimum infrastructure, inadequate support system, lesser number of team in benches and other similar hardships, the benches are doing full justice to the stakeholders of GST. We can not expect more from GSTAT unless and until the Ministry of Finance ensure that the needs of the GSTAT are fully met.
During the next three months we can expect a good number of final orders from the benches of GSTAT and by end of December 2026, several burning issues are expected to be resolved. The orders so far passed by various benches shows the trend. Each and every tax professional on GST must constantly update all recent developments on GST to ensure justice for the taxpayers.
GST officials attached to various State Governments are expected to take the cue from the GSTAT pronouncements and observe the views of all technical members who were all from CBIC only.