Govt Notifies State Benches of GST Appellate Tribunal (GSTAT)

Government has notified the State Benches of GST Appellate Tribunal (GSTAT), in line with recommendations of the GST Council.

On September 14, 2023, the Ministry of Finance issued notification F. No. A-50050/150/2018-CESTAT-DoR, which announces the formation of the State Benches of the Goods and Services Tax Appellate Tribunal as per Section 109(4) of the Central Goods and Services Tax Act, 2017, superseding earlier notifications on the subject.

Govt Notifies State Benches of GST Appellate Tribunal (GSTAT)

The specific number of State Benches for each state, including their locations, are outlined in the table below.

Please note that ‘Circuit’ locations will be managed as ordered by the President, based on the frequency of appeal filings by suppliers in their respective states.

S.No.State NameNo. of BenchesLocation
(1)(2)(3)(4)
1Andhra Pradesh1Vishakhapatnam and Vijayawada
2Bihar1Patna
3Chhattisgarh1Raipur and Bilaspur
4Delhi1Delhi
5Gujarat2Ahmedabad, Surat and Rajkot
6Dadra and Nagar Haveli and Daman and Diu
7Haryana1Gurugram and Hissar
8Himachal Pradesh1Shimla
9Jammu and Kashmir1Jammu and Srinagar
10Ladakh
11Jharkhand1Ranchi
12Karnataka2Bengaluru
13Kerala1Ernakulum and Trivandrum
14Lakshadweep
15Madhya Pradesh1Bhopal
16Goa3Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
17Maharashtra
18Odisha1Cuttack
19Punjab1Chandigarh and Jalandhar
20Chandigarh
21Rajasthan2Jaipur and Jodhpur
22Tamil Nadu2Chennai, Madurai, Coimbatore and Puducherry
23Puducherry
24Telangana1Hyderabad
25Uttar Pradesh3Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
26Uttarakhand1Dehradun
27Andaman and Nicobar Islands2Kolkata
28Sikkim
29West Bengal
30Arunachal Pradesh1Guwahati
Aizawl (Circuit)
Agartala (Circuit)
Kohima (Circuit)
31Assam
32Manipur
33Meghalaya
34Mizoram
35Nagaland
36Tripura

GOI Notification dated 14/09/2023: State Benches of GST Appellate Tribunal (GSTAT) Constituted

Distribution of State GSTAT Benches

While the proposal delivered by the states to the GST Council had suggested the establishment of 50 tribunal benches, the central government has indicated that they will be implemented in phases, commencing with state capitals and cities equipped with High Court benches. The first set of tribunals is expected to become operational between November 2023 and January 2024.

Uttar Pradesh leads the pack in proposed bench numbers, with three benches set to be established in Lucknow, Varanasi, Ghaziabad, Agra, and Prayagraj. Karnataka and Rajasthan will have two benches each, while Maharashtra and Goa together will have three to oversee appeals.

Tamil Nadu, alongside Puducherry, will have two benches, as will Gujarat together with the Union Territories of Dadra and Nagar Haveli, and Daman and Diu. Cases arising in West Bengal, Sikkim, and the Andaman and Nicobar Islands will be overseen by two tribunal benches to be established in Kolkata.

In the seven northeastern states, one tribunal bench has been proposed in Guwahati, with circuit benches in Aizawl, Agartala and Kohima set to operate based on the number of appeals filed by suppliers in corresponding states.

2 Comments

  1. Arvind Gupta
  2. HARISH V PANCHAL ADVOCATE

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