# GSTAT president worried as appeal filings far below 2.5 lakh mark

2026-08-24T09:11:56+00:00 | Governance | Indian Opinion Desk

Corroboration: 2 independent outlets

Goods and Services Tax Appellate Tribunal (GSTAT) President Justice (Retd) Sanjaya Kumar Mishra has expressed concern over the low number of appeal filings, saying only 74,758 cases have been filed against an expected 2-2.5 lakh. The GSTAT e-filing portal was launched on September 24, 2025, and the deadline for time-barred appeals ended on July 31, 2026. Mishra noted that 3.5 lakh cases were filed before the first appellate authority, suggesting a large pool of potential second appeals. The Economic Times reports that Mishra said 30,000 tokens have been issued but only 969 used, and he speculated that businesses may have closed down or the cases involved fake input tax credit claims. Rediff.com reports that GSTAT has disposed of only 83 out of 75,155 filed cases, highlighting a huge backlog. The principal bench in New Delhi has received 7,306 cases, of which only seven have been disposed of. Tax professionals have welcomed recent rulings that provide clarity on GST disputes, including the Sterling Williamson case requiring evidentiary proof for fraud allegations.

## Indian Opinion Analysis

The Economic Times frames the story around the GSTAT president's disappointment with low filings, attributing the shortfall to possible business closures or fake ITC claims, implicitly supporting the official account. Rediff.com leads with the disposal rate, 83 out of 75,155 cases, highlighting a massive backlog and quoting a tax professional's welcome of recent rulings, a more critical lens. Neither source examines why the first appellate authority's data remains inconclusive or whether the 60-day token window will boost numbers. The tribunal's actual disposal capacity will become clearer once the token-based filings convert into registered cases by late September 2026.

## Coverage

Coverage: 2 sources, 1 government-critical, 1 neutral
- cfo.economictimes.indiatimes.com (neutral report) <https://cfo.economictimes.indiatimes.com/news/strategy-operations/gstat-president-expresses-concern-over-dismal-appeal-filings-sees-scope-for-2-2-5-lakh-cases/133450043>
  Leads with president's concern, quotes his speculation without challenge
- rediff.com (government critical) <https://www.rediff.com/business/report/why-are-thousands-of-gst-appeals-pending/20260824.htm>
  Highlights backlog and low disposal rate, adds tax expert's critical framing

This story was synthesised by AI from the 2 sources linked above.
Updated: this story now draws on 2 sources. Last updated 2026-08-24T15:36:49+00:00.

Tags: GSTAT, Sanjaya Kumar Mishra
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