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.
- Not making available material forming basis of reopening shows AO had prejudged the issue
- Reopening conclusion that assessee was “Non-Filer” was non-application of mind – High Court
- HC declined to allow voluminous documents physically in Faceless Assessment
- Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
- Mutual Funds to value physical Gold and Silver by using the polled spot prices


