GSTAT hub

The GSTAT e-Filing Portal — a systems view

The GST Appellate Tribunal (GSTAT) is India's first fully digital tax tribunal. Its e-Filing Portal lets taxpayers file, track and be heard on indirect-tax appeals end to end online.

Updated 23 July 2026

The GST Appellate Tribunal (GSTAT) is India's first fully digital tax tribunal. Its e-Filing Portal — launched by the Hon'ble Union Finance Minister in September 2025 — lets taxpayers and practitioners file appeals, track them, and be heard on indirect-tax disputes end-to-end online. Vivek Singh Chandel contributed to the platform.

What is GSTAT?

The GST Appellate Tribunal (GSTAT) is the appellate body for disputes under India's Goods and Services Tax. It hears appeals against orders of first appellate and revisional authorities, with a Principal Bench in New Delhi and State Benches across the country. What makes it distinctive is that it was designed to be digital-first — the first Indian tax tribunal to run its case lifecycle on an online platform rather than on paper.

What does the e-Filing Portal actually do?

The portal digitises the full appeal lifecycle so a case moves from filing to bench without paper hand-offs:

01

Filing

Appellants and authorised representatives file appeals online, upload documents and pay fees digitally — with structured validation at entry.

02

Verification & registration

Back-office and nodal officers verify filings, resolve defects and register admitted cases into the digital docket.

03

Listing & hearing

Cause lists, notices and hearings are managed digitally, supporting virtual and hybrid proceedings.

04

Orders

Orders are issued and made available through the platform, closing the loop on a fully digital case record.

Why does a digital tribunal matter?

GSTAT is a working example of Digital Public Infrastructure applied to justice: a shared, rules-based digital rail that taxpayers, practitioners, officers and benches use in common. Done well, it cuts the time and cost of access, makes case status transparent, and creates a clean data trail for pendency analysis. It is a template for how other tribunals could move from paper to platform.

How is Vivek involved?

Vivek Singh Chandel contributed to the GSTAT e-Filing Portal and has worked on the digital case lifecycle and rollout around it — from process design to onboarding and training. He has spoken publicly on GSTAT's institutional and digital design, and delivered hands-on GSTAT e-Filing training to tax officers. See the record of launches, keynotes and training, or read how GSTAT e-Filing works end to end.