Tax experts stress that the tribunal is not a procedural luxury but the backbone of a fair GST system. Without it, taxpayers face prolonged litigation, inconsistent judgments and eroding trust in the tax framework. Moreover, the continued diversion of tax appeals to higher courts has only worsened judicial backlogs.

Against this backdrop, calls are growing that GST reforms—whether rationalising rates, tightening compliance, or introducing new measures—must not leapfrog the establishment of the appellate tribunal.

“A functioning GSTAT is critical to restore taxpayer confidence and streamline further reforms. Without it, every new change risks adding confusion rather than clarity,” said a senior tax advisor.

The Parliamentary Standing Committee on Finance has also urged a time-bound rollout, warning that the credibility of GST reforms will remain compromised until the tribunal begins hearings.

As the government pitches GST restructuring as a festive “gift” to the people, the continued absence of GSTAT stands as a stark reminder of unfulfilled promises. For taxpayers, the real reform would be timely justice through an accessible, specialised tribunal—before any further tinkering with the tax system.