The newly constituted Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a revised framework for handling appeals, mandating that all pending and fresh cases be screened by a division bench before they can be assigned to a single-member bench.

The move is aimed at ensuring that matters involving significant legal interpretation are not decided by smaller benches, while also promoting consistency in rulings and improving the overall efficiency of dispute resolution under the GST regime.

Under the revised procedure, cases involving tax demands below ₹50 lakh and not raising any substantial question of law may still be heard by a single bench. However, such allocation will require prior approval from the GSTAT President or Vice-President. If, during proceedings, a legal issue is identified in the matter, the case will have to be referred back to a division bench for adjudication.

To streamline hearings and case management, GSTAT has also categorised disputes into three broad segments. The first category includes cases relating to taxability, classification, valuation and input tax credit (ITC). The second category covers matters linked to registration, assessment, refund and recovery proceedings. The third category includes disputes involving penalties, seizures, confiscation and other residual issues. Such residual matters will be heard by the bench dealing with the principal dispute to avoid fragmented proceedings.

In a parallel administrative exercise, the tribunal has finalised bench rosters for states and Union Territories across the country, including major centres such as Delhi, Mumbai, Bengaluru, Chennai and Kolkata. The framework also provides for virtual, hybrid and circuit hearings to improve accessibility and reduce delays.

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