Establishment of Goods and Services Tax Appellate Tribunal (GSTAT) Announced
New Delhi, July 31, 2024
Key Provisions of the Notification
1. Establishment of GSTAT:
- The GSTAT has been established under the powers conferred by sub-sections (1), (3), and (4) of section 109 of the Central Goods and Services Tax Act, 2017.
- The establishment supersedes previous notifications from the Ministry of Finance, specifically S.O.1(E) and S.O.4073(E), while preserving actions taken prior to the supersession.
2. Constitution of Principal and State Benches:
- Principal Bench: The Principal Bench of the GSTAT will be located in New Delhi.
- State Benches: The notification details the number and locations of the State Benches across various states, as outlined in the table below:
| Sl. No. | State Name | No. of Benches | Location | Sitting / Circuit |
|---|---|---|---|---|
| 1 | Andhra Pradesh | 1 | Vijayawada | Vishakhapatnam |
| 2 | Bihar | 1 | Patna | – |
| 3 | Chhattisgarh | 1 | Raipur | – |
| 4 | Delhi | 1 | Delhi | – |
| 5 | Gujarat | 2 | Ahmedabad | – |
| 6 | Dadra and Nagar Haveli and Daman and Diu | Surat, Rajkot | ||
| 7 | Haryana | 1 | Gurugram | Hissar |
| 8 | Himachal Pradesh | 1 | Shimla | – |
| 9 | Jammu and Kashmir | 1 | Jammu | Srinagar |
| 10 | Jharkhand | 1 | Ranchi | – |
| 11 | Karnataka | 2 | Bengaluru | – |
| 12 | Kerala | 1 | Ernakulum | Thiruvananthapuram |
| 13 | Madhya Pradesh | 1 | Bhopal | – |
| 14 | Maharashtra | 3 | Mumbai, Pune, Thane, Nagpur, Chhatrapati Sambhajinagar | Panaji (Circuit) |
| 15 | Odisha | 1 | Cuttack | – |
| 16 | Punjab | 1 | Jalandhar | Chandigarh |
| 17 | Rajasthan | 2 | Jaipur, Jodhpur | – |
| 18 | Tamil Nadu | 2 | Chennai | Puducherry (Circuit), Madurai, Coimbatore |
| 19 | Telangana | 1 | Hyderabad | – |
| 20 | Uttar Pradesh | 3 | Lucknow, Varanasi, Ghaziabad, Agra | Prayagraj |
| 21 | Uttarakhand | 1 | Dehradun | – |
| 22 | West Bengal | 2 | Kolkata | – |
| 23 | Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura | 1 | Guwahati | Aizawl (Circuit), Agartala (Circuit), Kohima (Circuit) |
Explanations
Operational Guidelines:
- Locations marked as ‘Circuit’ will be operational as ordered by the President, based on the volume of appeals filed by suppliers in the respective states/jurisdictions.
- Each additional sitting associated with the Bench will be operated by one Judicial Member and one Technical Member.
The establishment of the GSTAT is a crucial step towards ensuring a more efficient and transparent resolution process for GST-related disputes. With the constitution of both the Principal Bench and numerous State Benches, taxpayers across the country will have better access to legal recourse and a streamlined appellate process.
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