PR No – 134
30th May
New Delhi
“Seven years after the introduction of GST, the long-awaited GST Appellate Tribunal has finally become a reality.”
PHD Chamber of Commerce and Industry successfully organised National Conference on Operationalizing GSTAT on 30th May 2026 at PHD House Delivering the keynote address, Hon’ble Justice (Retd.) Sanjaya Kumar Misra, President, GSTAT, Government of India, emphasized the importance of preparedness, professionalism and complete command over facts while appearing before the Tribunal. Referring to “Yogah Karmasu Kaushalam” from the Bhagavad Gita, he encouraged practitioners to approach litigation with diligence and excellence.
“The success of GSTAT lies in delivering timely, effective and substantive justice.”
He emphasized the Tribunal’s guiding principle—“Appellate Devo Bhava”—ensuring appellants are treated with respect, and that appeals will be heard fairly and without bias. He clarified that minor procedural lapses will not block adjudication on merits if essential documents are submitted, and that GSTAT aims for conclusive resolution. Justice Misra affirmed that GSTAT’s vision is “nyaya (justice), not merely nirnay (decision),” with success measured by legal certainty and the number of cases resolved. A committee has been formed to review stakeholder representations for future portal improvements, including more automation.
Opening the session, CA Ashok Batra, Chair, IDT Committee, PHDCCI, highlighted the significance of GSTAT as the final fact-finding authority under GST. He noted that despite the delay in its constitution, the Tribunal is expected to provide taxpayers with a cost-effective dispute resolution mechanism. He further noted that although several lakhs of orders have already been passed under GST, the GSTAT portal has witnessed considerable traction, with over 8,000 registrations and approximately 11,400 appeals filed as of now. He added that, given the volume of cases, it may take some time for the Tribunal to dispose of matters initially.
Chairing the technical session, Shri Mayank Jain, Judicial Member, underscored the foundational principle of justice, stating, “Dharma rakshita rakshitah—justice protects those who uphold it. He stressed that litigants approaching the Tribunal with clean hands, full disclosure, and truthful facts will be assured fairness. He further emphasized the need for procedural discipline while maintaining flexibility, noting that limitations such as adjournments may not be viewed rigidly. He also highlighted that orders would be drafted in simple and accessible language, ensuring clarity for taxpayers.
Shri Rajeev Kapoor, Technical Member while chairing the second session emphasized that grounds of appeal should be concise, legally sustainable and supported by sound reasoning. He observed that a well-prepared reconciliation statement and a concise synopsis can significantly assist the Bench, particularly in fact-intensive and lengthy matters. He further stressed that judicial orders should clearly record the rationale for accepting or rejecting submissions rather than merely stating conclusions
Sh Pramod Kumar Rai, Judicial Member – GSTAT stated that statement of Facts should be clear, discussed most relevant grounds in detail and mentioned few case. He also explained that make strong Grounds for appeals and work on articulation and communication. He said that argument should be on merits if effective else go for limitation and legal grounds.
The technical sessions comprised on CA Tushar Aggarwal, Co-Chair, IDT Committee, PHDCCI, Adv. Shivam Mehta Co Chair – IDT Committee, CA Sandeep Garg, CA Yogesh Gaba, Adv. Sudipta Bhattacharjee, (Khaitan & Co), CA Deepak Suneja, Adv. Shagun Arora (LKS) and Dr. CA (Adv.) Avinash Poddar ( Ash legal), CA Kapil Sharma (Elixir), CA Saurabh Chaudhari (Taxcraft), CA (Adv.) Pawan Arora (Athena Law), and Adv. Prerna Chopra (SBC Legal).
Ms Babeeta Sharma, Director welcomed all dignitaries and participants and in her opening remarks said that seminar has brought together distinguished professionals, industry leaders, and tax experts to deliberate on key developments and challenges related to GSTAT. And she proposed formal vote of thanks to Chief Guest, all speakers participants.
The panel emphasized that successful GST litigation requires a combination of sound drafting, strong factual presentation and a carefully planned strategy. GSTAT presents a new litigation landscape where success will depend on procedural clarity, preparedness, and a well-rounded strategy.
The session concluded with a call for meaningful dispute resolution and finality in GST litigation, reflecting a shared commitment to a taxpayer-friendly appellate framework.