Govt. Constitutes State Benches For GST Appellate Tribunal

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