GST Update: Constitution of State Benches of GST Appellate Tribunals
Background:
Section 109 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’) provides for constitution of Appellate Tribunal and its Benches thereof. The Goods and Service Tax Appellate Tribunal (GSTAT) is the second appellate authority within the GST framework and all the appeals against the orders of the appellate/ revisional authorities under Central as well as State GST Act lie with the GST Appellate Tribunal constituted under the CGST Act. Council in its 49th and 52nd meetings had recommended that the GST Appellate Tribunal shall be constituted at the earliest and had also recommended various amendments in CGST Act for its implementation.
Thereby, in exercise of the powers conferred in Section 109 of the CGST Act 2017, by issuance of a Notification dated 31st July 2024 bearing the File No. A-50050/150/2018-CESTAT-DoR], the Central Government, on the recommendation of the Goods and Services Tax Council, hereby establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023.
Further, it has constituted the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi.
Also, it has constituted the number of State Benches of the Goods and Services Tax Appellate Tribunal (Specified in column (3) 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: —
| Sl. No | State Name
[Column 2] |
No. of Benches
[Column 3] |
Location
[Column 4] |
Sitting/ Circuit
[Column 5] |
| 1 | Andhra Pradesh | 1 | Vijayawada | Vishakhapatnam |
| 2 | Bihar | 1 | Patna | – |
| 3 | Chhattisgarh | 1 | Raipur | – |
| 4 | Delhi | 1 | Delhi | – |
| 5 | Gujarat |
2 |
Ahmedabad Surat |
– Rajkot |
| 6 | Dadra and Nagar Haveli and Daman and Diu | |||
| 7 | Haryana | 1 | Gurugram | Hissar |
| 8 | Himachal Pradesh | 1 | Shimla | – |
| 9 | Jammu and Kashmir | 1 | Jammu | Srinagar |
| 10 | Ladakh | |||
| 11 | Jharkhand | 1 | Ranchi | – |
| 12 | Karnataka | 2 | Bengaluru | – |
| 13 | Kerala | 1 | Ernakulum | Thiruvananthapuram |
| 14 | Lakshadweep | |||
| 15 | Madhya Pradesh | 1 | Bhopal | – |
| 16 | Goa |
3 |
Mumbai
Pune Nagpur |
Panaji (Circuit)
Thane Chhatrapati-Sambhajinagar |
| 17 | Maharashtra | |||
| 18 | Odisha | 1 | Cuttack | – |
| 19 | Punjab | 1 | Jalandhar | Chandigarh |
| 20 | Chandigarh | |||
| 21 | Rajasthan | 2 | Jaipur
Jodhpur |
– |
| 22 | Tamil Nadu | 2 | Chennai
Madurai |
Puducherry (Circuit)
Coimbatore |
| 23 | Puducherry | |||
| 24 | Telangana | 1 | Hyderabad | – |
| 25 | Uttar Pradesh |
3 |
Lucknow
Varanasi Ghaziabad |
Prayagraj Agra |
| 26 | Uttarakhand | 1 | Dehradun | – |
| 27 | Andaman and Nicobar Islands |
2 |
Kolkata |
– |
| 28 | Sikkim | |||
| 29 | West Bengal | |||
| 30 | Arunachal Pradesh |
1 |
Guwahati |
Aizawl (Circuit) Agartala (Circuit) Kohima (Circuit) |
| 31 | Assam | |||
| 32 | Manipur | |||
| 33 | Meghalaya | |||
| 34 | Mizoram | |||
| 35 | Nagaland | |||
| 36 | Tripura |
* 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;
** The additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member.
Conclusion:
Due to non-constitution of the GST Appellate Tribunals, the only remedy available to the taxpayers was approaching the Hon’ble High Courts, which might not be always possible for small and medium taxpayers. Appointment of the President of GSTAT i.e., Justice (retd) Sanjaya Kumar Mishra on 6th May 2024 and issuance of the above notification providing for the principal bench and the state bench gives the ray of hope to the taxpayers for the Justice, who are deep struck by the frivolous notices by the GST Department and couldn’t afford for the justice at the higher level of juridicture or due to question of facts.
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This article is first published on the Taxguru platform.
Author Bio
What makes you write “with effect from the 1st day of September, 2023” every time you write about GST tribunals ?