Summary
- The Goods and Services Tax Appellate Tribunal (GSTAT) has officially commenced operations as of February 16, 2026, after being non-operational for over eight years.
- Launched by Finance Minister Nirmala Sitharaman, GSTAT aims to resolve appeals against orders from the first Appellate Authority under the CGST Act.
- With 31 State Benches across 45 locations, GSTAT significantly reduces the burden on High Courts and addresses a backlog of over 4 lakh orders.
- The operationalization of GSTAT marks a pivotal shift towards a streamlined dispute resolution framework in India's GST ecosystem.
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