Centre Notifies Setting Up of 31 State Benches of GST Appellate Tribunal

         Ajit Kumar Former Chairman of CBIC lowers Status as GST Tribunal as Tech Member


[ABS News Service/16.09.2023]

After a wait of six years, the centre on Thursday notified the setting of the 31 state bench of the GST Appellate Tribunal Centre announced for 28 states and eight union territories.

In March, Parliament had cleared changes in the Finance Bill to pave the way for setting up appellate tribunals for resolution of disputes under GST.

Currently, taxpayers aggrieved with ruling of tax authorities are required to move the respective High Courts.

The resolution process takes longer time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases.

         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 )

Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals led by suppliers in the respective States.

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