GST tribunal constitution, The Much-awaited step in GST regime has been taken, the Ministry of Finance, Department of Revenue, issued the notification on September 14, 2023, regarding the constitution of Benches of the Goods and Services Tax (GST) Appellate Tribunal in States. This notification, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) which has replaced the previous notifications and outlines the number of benches and their respective locations in various states of India. This is a very crucial step in dealing the appeals process for GST-related matters. These State Benches will facilitate and provide the easier access to justice for taxpayers and suppliers.
GST tribunal constitution notification is below mentioned
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION New Delhi, the 14th September, 2023
S.O. 4073(E).—In exercise of the powers conferred by the sub-section 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O.3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O.4332(E) dated the 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—
TABLE
| S. No. | 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 |
GST tribunal constitution
Explanation — Locations shown as ‘Circuit‘ shall be operational in such manner as the President may order,
depending upon the number of appeals filed by suppliers in the respective States.
[F. No. A-50050/150/2018-CESTAT-DoR]
RITVIK PANDEY, Jt. Secy
Read Notification : Constitution of State Benches of the GST Appellate Tribunal- weandgst.in
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