Should the jurisdictional High Courts continue to accept as well as entertain the writs under GST against OIO and OIA when GSTAT is in place.

It is observed from taxtmi.com that during the last two weeks alone, several high courts have disposed around 100 writs arising out of issues pertaining to GST. It is worth to observe that the writs were the one and only remedy during the period commencing from 01/07/2017 till operationalization of the GSTAT portal on 16/02/2026. However, the 56th GST Council meeting has already addressed the issue of setting up of required number of benches of GSTSAT for which the formal announcement that appeals could be filed against OIA dated up to 31/03/2026 latest by 30/06/2026, which was subsequently extended up to 31/07/2026. The GSTAT has already passed 482 final orders as on 16/10/2026 and the score is steadily improving. For the orders passed by the first appellate authority in GST, the GSTAT is the most appropriate forum for the second appeal and writs on GST may continue to be preferred by taxpayers only against orders passed by GSTAT and not at first appeal level in order to avoid the precious time of the benches of various high courts.

The period starting from 01/07/2017 till 03/09/2025 10.39 PM was dark period for taxpayers as the tax officials had the liberty pass orders in gross violation of natural justice as well as laid down procedures. However, the GST law saw the light of the day for the first time on 03/09/2025 when the Finance Minister announced the rate rationalization as well as setting up of the GSTAT. The roadmap was clearly laid on 03/09/2025 and the journey was perfect as seen from the 57th GST Council meeting held on 08/10/2026. As the GSTAT portal has already received 94587 e appeals and has admitted 9,827 appeals as on 16/10/2026, there is no need for the jurisdictional high courts to dispose all the pending writs on GST issues. The matters may be simply transferred to the GSTAT for further course of action so as to enable the benches of the GSTAT to handle them appropriately by way of passing orders either by allowing the appeal or rejecting the appeal or modifying the same. This will drastically reduce the writs before various high courts and all the benches are capable of handling even one lakh more appeals due to their speed in disposal and passing reasoned orders. This is only a suggestion which may be considered by all the High Courts which benefits both the High Courts as well as GSTAT. It was originally expected that at least 3 lakhs appeals shall be reaching the GSTAT during 2026 but it did not happen as various writs are still under disposal of the high courts and the first appellate authority all over India are also disposing the cases only after considerable delay.

It is unofficially gathered that around 4 lakhs cases have already reached the first appellate authority and a major portion of such appeals are still under disposal. Though section 112 was in place since 01/07/2017 itself, the setting up of the GSTAT only on 24/09/2025 after a clear gap of more than eight clear years is injustice to the taxpayers as the GSTAT could have been established even during pre-covid period. The formal announcement on GSTAT made on 01/09/2023 also did not give any clue to the taxpayers on the exact date from which the appeals could be filed before GSTAT. The Government could have easily decided on the required number of Judicial members as against the technical members even without the intervention of the court. The Government was not serious on GSTAT benches till 13/12/2024 when the Supreme Court questioned the Government by stating that we would first like to know as to why the GSTAT is not in place as on 13/12/2024. The September 2025 decision to go on top gear on GSTAT matter was probably the outcome of the question by Supreme Court on 13/12/2024 in the matter of Team Computers Private Limited only. Now, as and when the matter comes for final hearing before Supreme Court, the Government can claim that GSTAT is fully operational as on date.

The following suggestions may be considered, if deemed as fit.

The GSTAT has established by the decisions rendered so far that they are neither biased towards taxpayer nor biased against Government as the same is evident from the past 482 decisions passed till 16/10/2026. The taxpayers must reply the show cause notice with confidence by bringing the facts and figures in most appropriate manner. In case the OIO is not a reasoned one and required relief was not given, the first appeal must be filed within two months before the first appellate authority. In case the taxpayer is still aggrieved by the OIA, the second appeal may be filed within two months so that relief is possible at GSTAT. It is only when the taxpayer is still aggrieved on the order passed by the GSTAT, the jurisdictional High Court may be approached for appropriate relief wherever there are strong legal grounds before the High Court.

All the high courts may immediately transfer the writ petitions to the jurisdictional GSTAT on as is where is basis even without examining the writ, as the GSTAT is expected to handle the transferred appeals in the most appropriate manner. The reasons for the above suggestions are that the jurisdictional high courts have huge pendency of various cases spreading over years whereas all appeals before GSTAT as on date are only less than one year old from the date of filing the appeal. Moreover, as GSTAT is handling only GST issues exclusively, the benches are faster in arriving at the conclusions as well as in deciding the issues in the most appropriate manner exactly in line with norms set by Supreme Court. It is concluded with a happy note that taxpayers are most likely to get relief from 2027 onwards as the 57th GST Council proposals are likely to be operational by 2027 on all the proposals.