The GST Appellate Tribunal (GSTAT), Mumbai Bench, through Public Notice No. 01/2026 dated 11 June 2026, announced the commencement of its judicial functioning from its temporary premises at the Central GST Bhawan, Bandra Kurla Complex, Mumbai. The Bench, including the Panaji Circuit Bench, will exercise jurisdiction over Mumbai City and Mumbai Suburban districts in Maharashtra and all districts of Goa. It will hear appeals under the Central Goods and Services Tax Act, 2017, and corresponding State/Union Territory GST laws arising from these jurisdictions. All appeals, applications, and proceedings relating to these areas must now be filed before the Mumbai Bench in accordance with the GSTAT (Procedure) Rules, 2025. Stakeholders have been advised to follow the e-filing procedures available on the GSTAT portal and rectify defects notified during scrutiny within prescribed timelines. Authorized representatives must also comply with the prescribed dress code requirements under Rule 122 of the Procedure Rules.
Government of India
Ministry of Finance
Department of Revenue
GST Appellate Tribunal
Mumbai Bench Address:
6th & 7th Floor, Central GST Bhawan,
Bandra Kurla Complex, Bandra (E), Mumbai-400051.
Email: mumbai.courtroomlgstat.gov. in
F. No. GSTAT/Mumbai Bench/PN-01/2026
Public Notice No. 01/2026 | Dated: 11.06.2026
Subject: Functioning of The Goods and Services Tax Appellate Tribunal, Mumbai Bench —reg.
Notice is hereby given for the information of all stakeholders including taxpayers, competent departmental authorities, authorized representatives, legal practitioners and other concerned parties that the Mumbai State Bench (including Panaji Circuit Bench) of the Goods and Services Tax Appellate Tribunal (GSTAT) has formally commenced its functioning from the temporary premises as under :-
“6th & 7th Floor, Central GST Bhawan, Plot No. C-24, E Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051”
2. As notified by the Department of Revenue vide Notification No. S.O. 5063(E) dated 26.11.2024, the Mumbai Bench (including Panaji Circuit Bench) shall exercise jurisdiction over the
a. Mumbai City and Mumbai Suburban Districts in the State of Maharashtra, and
b. All districts in the State of Goa (through the Circuit Bench at Panaji).
3. The Bench shall hear appeals filed under the provisions of the Central Goods and Services Tax Act, 2017 and the respective State/Union Territory Goods and Services Tax Acts, as applicable, arising from the above-mentioned jurisdictions.
4. Henceforth, all appeals, applications, and proceedings pertaining to the aforementioned jurisdictions shall be instituted before the Mumbai Bench. Such filings must strictly adhere to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, in conjunction with all other prevailing statutes, regulatory frameworks, and administrative directives issued periodically.
5. The procedural framework for the institution of appeals is governed by Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. For the guidance of all concerned parties, the official e-filing Advisory, the Procedure Rules, and Presidential Orders have been duly published and remain accessible on the GSTAT Portal (https://efiling.gstat.gov.in) within the designated ‘NOTICE’ section.
6. In case of any difficulty faced while filing appeals/applications, appellants can contact the toll-free number 1800-103-4782 or raise a ticket via the Incident Report Form at efiling.gstat.gov.in.
7. This Public Notice is promulgated in public interest to formally apprise the trade, taxpayers, and competent departmental authorities regarding the official establishment and the commencement of the judicial operations of the Goods and Services Tax Appellate Tribunal (GSTAT), Mumbai Bench.
8. The concerned Parties / Appellants are hereby informed that the scrutiny of filed appeals are underway. In cases where deficiencies are observed, defect notices will be issued through the Portal. Appellants are required to rectify such defects or take appropriate procedural action within the stipulated time to avoid delay in listing.
9. All concerned are also required to follow Rule 122 of GSTAT (Procedure) Rules 2025; Govt of India Notification No. GSR 256 (E) dated 24.04.2025 relating to the dress to be worn by the Authorised Representative appearing before the Appellate Tribunal.
10. Trade and Industry Associations/Chambers of Commerce/Authorised Representatives/ Tax Bar Associations/Legal Practitioners are requested to disseminate the contents of this Public Notice among their members.
This is issued with the approval of the Hon’ble Vice President for the States of Maharashtra and Goa.
(Keshav Vijay Narvekar)
Deputy Registrar
GSTAT, Mumbai Bench
1. The Registrar General, High Court of Bombay, Fort, Mumbai.
2. The Additional Chief Secretary, Finance Department, Govt. of Maharashtra, Mumbai.
3. The Chief Secretary, Finance Department, Govt. of Goa, Porvorim, Goa.
4. The Pr. Chief Commissioner of CGST & C. Ex., Mumbai Zone, Churchgate, Mumbai.
5. The Chief Commissioner of CGST and Customs, Pune Zone, Pune.
6. The Commissioner of CGST & C. Ex., Goa Comm issionerate
7. The Commissioner of State Tax, GST Department, Govt of Maharashtra, Mumbai.
8. The Commissioner of State Tax, Department of State Tax, Govt of Goa, Panaji, Goa.
9. The President, Maharashtra Chamber of Commerce, Industry & Agriculture (MACCIA), Fort, Mumbai.
10. The President, Goa Chamber of Commerce and Industry (GCCI), Panaji, Goa
11. Trade & Industry Associations of Mumbai & Goa.
12. Authorised Representatives/Tax Bar Associations/Legal Practitioners.
Copy for information to:
1. The President, GSTAT, Principal Bench, New Delhi.
2. The Vice President, GSTAT, Maharashtra & Goa.
3. The Registrar, Principal Bench, GSTAT, New Delhi.
4. The Joint Registrar/Deputy Registrar/Assistant Registrar, all State Benches of GSTAT.
5. The Assistant Registrar, GSTAT, Mumbai Bench
