Home Notifications 2024 GST GST - 2024 Central GST (CGST) This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Constitution of Principal and States benches of GSTAT. - S.O. 3048(E) - Central GST (CGST)Extract MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st July, 2024 S.O. 3048(E). In exercise of the powers conferred by the sub-sections (1), (3) and (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 numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii), dated the 29th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2023 except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby- (i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023; (ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and (iii) 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 the Sitting or Circuit Bench specified in column (5) thereof, namely: Sl.No. State Name No. of Benches Location Sitting / Circuit (1) (2) (3) (4) (5) 1 Andhra Pradesh 1 Vijayawada Vishakhapatnam 2 Bihar 1 Patna - 3 Chhattisgarh 1 Raipur - 4 Delhi 1 Delhi - 5 Gujarat 2 Ahmedabad - 6 Dadra and Nagar Haveli and Daman and Diu Surat Rajkot 7 Haryana 1 Gurugram Hissar 8 Himachal Pradesh 1 Shimla - 9 Jammu and Kashmir 1 Jammu Srinagar 10 Ladakh 11 Jharkhand 1 Ranchi - 12 Karnataka 2 Bengaluru - 13 Kerala 1 Ernakulum Thiruvananthapuram 14 Lakshadweep 15 Madhya Pradesh 1 Bhopal - 16 Goa 3 Mumbai Panaji (Circuit) 17 Maharashtra Pune Thane Nagpur Chhatrapati Sambhajinagar 18 Odisha 1 Cuttack - 19 Punjab 1 Jalandhar Chandigarh 20 Chandigarh 21 Rajasthan 2 Jaipur - Jodhpur - 22 Tamil Nadu 2 Chennai Puducherry (Circuit) 23 Puducherry Madurai Coimbatore 24 Telangana 1 Hyderabad - 25 Uttar Pradesh 3 Lucknow - Varanasi Prayagraj Ghaziabad Agra 26 Uttarakhand 1 Dehradun - 27 Andaman and Nicobar Islands 2 Kolkata - 28 Sikkim 29 West Bengal 30 Arunachal Pradesh Guwahati Aizawl (Circuit) Agartala (Circuit) Kohima (Circuit) 31 Assam 32 Manipur 33 Meghalaya 34 Mizoram 35 Nagaland 36 Tripura Explanations (i) 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/jurisdiction; (ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member. [F. No. A-50050/150/2018-CESTAT-DoR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
|