GSTAT makes division bench review mandatory for most appeals reshaping how GST disputes get heard
Most GST appeals now face division bench screening first
The GST Appellate Tribunal (GSTAT) has overhauled how GST appeals are processed, requiring pending and new cases to be reviewed by a division bench before assignment to a single bench. The rule targets disputes involving significant legal questions, aiming for consistent rulings and faster resolution. Cases under ₹50 lakh without legal issues may go straight to a single bench, but only with president or vice-president approval, and any later legal question forces referral back to the division bench. GSTAT also categorized disputes into three hearing tracks and set bench rosters with virtual, hybrid and circuit options across states and UTs.
- Division bench review now mandatory before single bench assignment
- Applies to both pending and new GSTAT appeals
- Exceptions exist for disputes under ₹50 lakh with no legal issues
- Single bench routing still needs approval from GSTAT president or vice-president
- Any later legal question triggers referral back to a division bench
- Disputes split into three categories for hearing allocation
This summarization was done by Beige for a story published on 
The Economic Times