The establishment of 31 benches for the Goods and Services Tax Appellate Tribunals (GSTAT) has been announced by the central government. The action is anticipated to assist firms in effectively resolving a range of disputes.The GST Council advised that GSTAT be established with one Principal Bench and several State Benches.The notification states that Uttar Pradesh will get three benches,...
The establishment of 31 benches for the Goods and Services Tax Appellate Tribunals (GSTAT) has been announced by the central government. The action is anticipated to assist firms in effectively resolving a range of disputes.
The GST Council advised that GSTAT be established with one Principal Bench and several State Benches.
The notification states that Uttar Pradesh will get three benches, the most of any State in the nation. There will be two benches in each of the bigger States of Gujarat, Karnataka, Rajasthan, Tamil Nadu, and Maharashtra. Inter-State conflicts will be handled by the Principal Bench, and all other problems, including rates, would be handled by State benches.
Currently, taxpayers who are dissatisfied with a tax authority's decision must file a lawsuit in their respective high courts.
Here is the list of 28 states and number of benches:
Andhra Pradesh - Vishakhapatnam and Vijayawada
Bihar - Patna
Chhattisgarh - Raipur and Bilaspur
Delhi - Delhi
Gujarat/ Dadra and Nagar Haveli/ Daman and Diu- Ahmedabad, Surat and Rajkot
Haryana - Gurugram and Hissar
Himachal Pradesh - Shimla
Jammu and Kashmir/Ladakh - Jammu and Srinagar
Jharkhand - Ranchi
Karnataka - Bengaluru
Kerala/ Lakshadweep - Ernakulum and Trivandrum
Madhya Pradesh - Bhopal
Goa/ Maharashtra - Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
Odisha - Cuttack
Punjab - Chandigarh and Jalandhar
Rajasthan - Jaipur and Jodhpur
Tamil Nadu/Puducherry - Chennai, Madurai, Coimbatore and Puducherry
Telangana - Hyderabad
Uttar Pradesh - Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
Uttarakhand - Dehradun
Andaman and Nicobar Islands, Sikkim, West Bengal - Kolkata
Arunachal Pradesh/ Assam/ Manipur/Meghalaya/ Mizoram/ Nagaland/ Tripura - Guwahati, Aizawl(Circuit ), Agartala(Circuit ), Kohima (Circuit )
Notification No. F. No. A-50050/150/2018-CESTAT-DoR
Date: 14/09/2023
Click Here To Read The Notification