From High Courts to GSTAT: Taxpayers navigate partial rollout and mounting caseload

The Goods and Services Tax Appellate Tribunal (GSTAT) has started reshaping India’s GST litigation landscape after years of delay, but its partial rollout has created new challenges. Only limited benches are functional, while thousands of pending disputes from High Courts await transfer. Taxpayers now face mandatory pre-deposits and reduced access to writ remedies. Experts warn that GSTAT has inherited a massive backlog and needs better case management, specialised benches, and procedural reforms to prevent further delays. Shareen Gupta, Partner at JSA Advocates and Solicitors, pointed out, “A significant proportion of GST disputes are born not from genuine legal ambiguity but from poor adjudication at the departmental level.”Without systemic improvements, experts warn, the tribunal could quickly become overwhelmed. To address the volume, practitioners are calling for procedural innovation and disciplined case management. Read more