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    <title>Sitharaman launches GSTAT, cases to be heard December onwards</title>
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    <description>The GST Appellate Tribunal (GSTAT) creates a unified national forum for second level appeals against GST orders and for advance rulings, accessible through an online portal. Hearings will begin in December with a staggered filing approach prioritising older disputes; the limitation for appeals has been extended to June 30, 2026 to enable transfer of a substantial backlog into the tribunal. Appointments of judicial and technical members to the Principal Bench and other benches have been made to operationalise a specialised adjudicatory structure aimed at consistency and predictability in GST dispute resolution.</description>
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