GST Appellate Tribunal Established wef 1st Sep 2024: State-wise Bench Details

On July 31, 2024, the Ministry of Finance notified the establishment of the Goods and Services Tax Appellate Tribunal (GSTAT) effective September 1, 2023. This notification supersedes previous notifications and is issued under the Central Goods and Services Tax Act, 2017. The GSTAT will have a Principal Bench in New Delhi and several State Benches across India, including locations such as Vijayawada, Patna, Raipur, and Ahmedabad. The State Benches will handle appeals related to GST matters, with certain states having multiple benches or circuit sittings. This structure aims to streamline GST dispute resolution across various regions, with operational specifics for circuit locations determined by the President based on appeal volume. The notification ensures the efficient handling of GST-related disputes by establishing a structured appellate framework.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st July, 2024

S.O. 3048(E).—In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (ii), dated the 29^th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14^th September, 2023 except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby-

Govt notifies Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1^st day of September, 2023

(i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1^st day of September, 2023;

(ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and

(iii) constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with the Sitting or Circuit Bench specified in column (5) thereof, namely: —

Explanations —

(i) Locations shown as ‘Circuit’ shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/jurisdiction;

(ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member.

[F. No. A-50050/150/2018-CESTAT-DoR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.