Govt. constitutes 31 Benches of the Goods and Services Tax Appellate Tribunal

Govt constitutes 31 Benches of the Goods and Services Tax Appellate Tribunal

Finally, the Central Government, on the recommendation of the Goods and Services Tax Council has  constituted 31 Benches of the Goods and Services Tax Appellate Tribunal with effect from 14th September 2023. 

The State-wise breakup of Tribunals is as under:

  State Name No. of Benches Location
(1) (2) (3) (4)
1 Andhra Pradesh 1 Vishakhapatnam and Vijayawada
2 Bihar 1 Patna
3 Chhattisgarh 1 Raipur and Bilaspur
4 Delhi 1 Delhi
5 Gujarat 2 Ahmedabad, Surat and Rajkot
6 Dadra and Nagar Haveli and Daman and Diu
7 Haryana 1 Gurugram and Hissar
8 Himachal Pradesh 1 Shimla
9 Jammu and Kashmir 1 Jammu and Srinagar
10 Ladakh
11 Jharkhand 1 Ranchi
12 Karnataka 2 Bengaluru
13 Kerala 1 Ernakulum and Trivandrum
14 Lakshadweep
15 Madhya Pradesh 1 Bhopal
16 Goa 3 Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
17 Maharashtra
18 Odisha 1 Cuttack
19 Punjab 1 Chandigarh and Jalandhar
20 Chandigarh
21 Rajasthan 2 Jaipur and Jodhpur
22 Tamil Nadu 2 Chennai, Madurai, Coimbatore and Puducherry
23 Puducherry
24 Telangana 1 Hyderabad
25 Uttar Pradesh 3 Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
26 Uttarakhand 1 Dehradun
27 Andaman and Nicobar Islands 2 Kolkata
28 Sikkim
29 West Bengal
30 Arunachal Pradesh 1 Guwahati
Aizawl (Circuit)
Agartala (Circuit)
Kohima (Circuit)
31 Assam
32 Manipur
33 Meghalaya
34 Mizoram
35 Nagaland
36 Tripura

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Goods and Services Tax Appellate Tribunal is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States. The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts. Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.

Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime. Section 109 of this Chapter under CGST Act empowers the Central Government to constitute, on the recommendation of Council, by notification, with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

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