GSTAT Jurisdiction & Powers
Understanding the territorial and subject matter jurisdiction of the GST Appellate Tribunal
GSTAT has been constituted under Section 109 of the CGST Act, 2017, as the Appellate Tribunal for deciding appeals filed under Section 112, arising from orders passed by Appellate Authorities under Section 107 and Revisionary Authority under Section 108. It functions as the second level of appeal in the GST dispute resolution mechanism.
Legal Foundation
The GST Appellate Tribunal derives its powers from the CGST Act, 2017 read with the CGST Rules, 2017. Specifically, Section 109 establishes GSTAT, Section 111 grants it the same powers as a civil court for specific matters, and its procedure is governed by the GST Appellate Tribunal (Procedure) Rules, 2025 under Section 112.
Principal Bench (New Delhi)
President (former High Court Judge), one Judicial Member, and two Technical Members (one each from Centre and State)
- • Place of supply disputes under IGST Act, 2017
- • Anti-profiteering matters under Section 171 of CGST Act
- • Issues involving Input Service Distributor (ISD) under Section 20 of CGST Act
- • Issues involving OIDAR/actionable claims under Section 14 or 14A of IGST Act
- • Cases pending before two or more State Benches involving identical questions of law (S.O. 4219(E) dated 17.09.2025)
- • Any other matter notified by Government
State Benches
Two Judicial Members and two Technical Members (one each from Centre and State)
All appeals from Section 107 or Section 108 orders within respective territorial jurisdiction (except exclusive matters)
Appeals GSTAT Can Hear (Filed under Section 112)
- • Appeals against orders passed by Appellate Authority under Section 107
- • Appeals against orders passed by Revisionary Authority under Section 108
- • Appeals under CGST Act, SGST Act, UTGST Act, and IGST Act
- • Cross-objections filed by the revenue department
Matters Beyond GSTAT Jurisdiction
- • Appeals from orders of GST officers (first level - go to Section 107 Authority first)
- • Writ petitions (High Court jurisdiction)
- • Constitutional challenges of fundamental nature
- • Appeals beyond prescribed time limit without sufficient cause
- • Matters where pre-deposit requirements are not fulfilled
Appeal Hierarchy
From Principal Bench:
Appeals lie directly before the Supreme Court
From State Benches:
Appeals lie before respective jurisdictional High Courts
Adjudicatory Powers
Administrative Powers
Important Limitations
- • GSTAT cannot exercise writ jurisdiction like High Courts
- • Cannot entertain appeals without proper pre-deposit
- • Limited power to condone delay beyond prescribed period
- • Cannot review orders except in exceptional circumstances