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
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.