GSTAT Constitutes Benches Across India And Categorises Matters For Hearing
The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a comprehensive office order constituting benches across various States and Union Territories and prescribing a structured framework for categorisation and hearing of appeals before the Tribunal.
Key Development
The order operationalises GSTAT benches across India and classifies disputes into Category I, II and III matters for administrative and judicial allocation of cases.
Important point
- All pending matters and future filings before GSTAT shall initially be placed before a Division Bench.
- Matters involving tax liability below ₹50 lakhs and not involving any question of law may subsequently be assigned to a Single Bench subject to approval.
- Category I matters include classification disputes, valuation, ITC disputes, taxability and proceedings under Sections 73 and 74.
- Category II matters include registration disputes, cancellation/revocation proceedings, refunds, assessment orders and recovery related matters.
- Category III covers seizure, confiscation, provisional attachment, penalties, rectification and residual issues.
- Separate benches and member allocations have been notified for States including Delhi, Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Uttar Pradesh and others.
- The order also permits virtual, hybrid and circuit hearings for operational flexibility and ease of access.
Key Takeaway
The notification marks a major step towards full-scale operationalisation of GSTAT across India and is expected to streamline appellate adjudication under GST through structured allocation and categorisation of disputes.
Conclusion
Taxpayers with pending or proposed GST appeals should closely examine the jurisdictional bench structure and category allocation mechanism notified under the office order, as it will directly impact listing, hearing and procedural management of matters before GSTAT.