GSTAT bench reconstitution under CGST Act reshapes work allocation, transitional matters, and appeal assignment procedures. Reconstitution of the Division Benches of the Principal Bench, GSTAT is made under section 109 of the CGST Act, 2017, in supersession of earlier orders and with immediate effect. The Principal Bench is arranged into Division Bench-I and Division Bench-II with specified judicial and technical members, and work is to be allocated by a separate roster approved by the President. Transitional provisions release part-heard matters of the erstwhile benches, subject to specified exceptions, while second appeals and Single Bench matters continue under separate allocation.
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GSTAT bench reconstitution under CGST Act reshapes work allocation, transitional matters, and appeal assignment procedures.
Reconstitution of the Division Benches of the Principal Bench, GSTAT is made under section 109 of the CGST Act, 2017, in supersession of earlier orders and with immediate effect. The Principal Bench is arranged into Division Bench-I and Division Bench-II with specified judicial and technical members, and work is to be allocated by a separate roster approved by the President. Transitional provisions release part-heard matters of the erstwhile benches, subject to specified exceptions, while second appeals and Single Bench matters continue under separate allocation.
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