Creation of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for Mizoram, Rajasthan and Karnataka
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th November, 2019
S.O. 4332(E).—In exercise of the powers conferred by the sub-section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as per the details contained in table 2 below, with effect from the date of publication of this notification in the Gazette of India (Extraordinary):
TABLE-1
| S. No. | Name of State/Union Territory | Location |
| 1. | Mizoram | Aizawl |
| 2. | Rajasthan | Jaipur |
TABLE 2
| S. No. | Name of State/Union Territory | Location |
| 1. | Karnataka | Two Area Benches at Bengaluru |
| 2. | Rajasthan | One Area Bench at Jodhpur |
[No. 3/2019/F. No. A.50050/150/2018-Ad.1C(CESTAT)]
RITVIK PANDEY, Jt. Secy.
- Before staying CESTAT order High Court should have framed substantial questions of law – SC
- CA issuing Form 15CB not required check genuineness of documents submitted
- Ongoing investigation qua absconding person, no ground to deny bail to arrested person
- Accommodation entry operators also obtain PAN, file ITRs, open bank account
- ICAI sets up two new branches : at Morbi and Bhiwandi




