GST was introduced in India with the main objective of One Tax One Nation, lower legal compliances and reduction in litigations, no check posts and transparency in tax structure etc. However, we all have witnessed how in haste the historic indirect tax regime has been implemented in India, thus teething problems are inevitable. Those teething worries are seen in the form of technical glitches, numerous notifications, circulars, press release and excessive litigation. It has just been 2 years since, GST has been implemented in India and till now countless Advance Rulings, appeal against such advance rulings and writs have been filed in High Courts. Till now various cases pertaining to E-way Bill has been filed before the first appellate authority in terms of section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as CGST Act, 2017). Orders have also been passed by the first appellate authority which are further subject to appeal either by the taxpayer or the government before the Appellate Tribunal. However, Appellate Tribunals were not constituted, for which notification has been issued by the Ministry of Finance on 21st August 2019. For the sake of such constitution of benches of Appellate Tribunals, Orders passed under section 107 of CGST Act were pending to be appealed for seeking relief either by the taxpayer or the department. Vide Notification No. S.O. 3009(E) dated August 21st August, 2019, State Benches and Area Benches have been notified as under:

State and Union Territory Bench

Sr. No. Name of the State/ Union Territory Location of State/ UT Bench
1. Andhra Pradesh Vijayawada
2. Bihar Patna
3. Chattisgarh Raipur
4. Delhi New Delhi
5. Goa Panaji
6. Gujarat Ahmedabad
7. Haryana Hisar
8. Himachal Pradesh Shimla
9. Jharkhand Ranchi
10. Karnataka Bengaluru
11. Kerala Thiruvanathapuram
12. Maharashtra Mumbai
13. Odisa Cuttack
14. Puducherry Pondichery
15. Punjab Chandigarh
16. Tamil Nadu Chennai
17. Telangana Hyderabad
18. Tripura Agartala
19. Uttarakhand Dehradun
20. West Bengal Kolkata
21. Assam Common State Bench of GSTAT at Guwahati, Assam
22. Arunachal Pradesh
23. Manipur
24. Nagaland
25. Sikkim

UTs Without legislature

1. Andaman & Nicobar State Bench of West Bengal (Kolkata)
2. Dadar & Nagar Haveli State Bench of Maharashtra (Mumbai)
3. Daman & Diu State Bench of Maharashtra (Mumbai)
4. Lakshadweep State Bench of Kerala (Ernakulum)
5. Chandigarh State Bench of Punjab (Chandigarh)

 The following Area Benches have also been notified:

Sr. No. Name of State Location:
1. Andhra Pradesh One Area Bench at Vishakhapatnam and Tirupati
2. Gujarat One Area Bench at Surat and Rajkot
3. Maharashtra One Area Bench each at Pune and Nagpur
4. West Bengal Two Area Benches at Kolkata

However, it is pertinent to note that Benches for Rajasthan, Uttar Pradesh and Madhya Pradesh is yet to be notified. Taxpayers and Department are eagerly waiting for commencement of operations of GSTAT.

Author Bio

Qualification: CA in Practice
Company: J.Harjai & Associates
Location: Jaipur, Rajasthan, IN
Member Since: 01 Mar 2019 | Total Posts: 2

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