Mining enforcement information sharing enables GST scrutiny of suppressed supplies, tax evasion, and wrongful input tax credit claims.
CGST Zones must coordinate with State Mining Authorities to obtain and analyse information on illegal mining, mineral transportation, seizures, mining-lease action, excess extraction and related violations for potential GST implications. Each Zone must appoint a Nodal Officer, establish periodic information sharing, initiate action where warranted, disseminate intelligence to relevant formations, and hold periodic review meetings to address operational issues.

Case classification reorganises bench assignments, releases part-heard matters, and requires registries to independently assess proper categorisation.
Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.

Departmental GSTAT appeals require separate jurisdiction-based review and filing for each taxable person in common adjudication cases.
Departmental appeals against appellate orders in DGGI cases adjudicated by a Common Adjudicating Authority require review by the jurisdictional CGST Principal Commissioner or Commissioner of each taxable person or noticee. Separate appeals must be filed by the respective jurisdictional CGST Commissionerates before the GSTAT Bench having territorial jurisdiction over each taxable person or noticee. The Commissionerate having jurisdiction over the Common Adjudicating Authority coordinates examination of the appellate order, comments and recommendations, and must be informed whether an appeal is filed or not filed.

Hybrid GST appellate hearings begin at Jaipur Bench, with daily case listings available through the e-filing portal.
GSTAT Jaipur Bench will commence hybrid-mode hearings from 27 July 2026 at its temporary Jaipur office. The arrangement concerns taxpayers, departmental authorities, authorised representatives and other concerned parties. Daily cause lists for matters before the Bench will be published under the Cause List tab on the GSTAT e-filing portal, which stakeholders should check regularly for listing updates.

Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN.
Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.

Token generation for GST appellate filing preserves timely appeal compliance when portal issues prevent completion, subject to later filing requirements.
A token generated on or before the applicable appeal-filing deadline records an appellant's intent to file before the GST Appellate Tribunal and is treated as sufficient compliance with that deadline. The appeal must be completed within 60 days from token generation, failing which the token lapses. Separate tokens are required for each appeal. The mechanism addresses filing difficulties on the e-filing portal, subject to verification and applicable provisions, and incomplete or inaccurate token details may render the token void.

Jurisdiction in GST migration cases: prior valid actions remain effective, while the transferee authority continues pending proceedings.
Clarification is issued on jurisdiction in GST proceedings where a taxable person migrates or transfers from one jurisdiction to another due to a change in the principal place of business. The validity of an action under the CGST framework is determined by the jurisdiction existing on the date the power was invoked, and an action or proceeding validly initiated or completed by the transferor jurisdictional authority remains valid despite subsequent migration. Where migration occurs during pending proceedings, the transferee jurisdictional authority must take over from the stage then reached and continue all further action, including consequential proceedings, representation, defence, and filing of appeals.

Tribunal help desk established for appeal filing, procedural guidance, and general assistance at the Chennai Bench.
Establishment and operationalisation of a Help Desk at the GSTAT, Chennai Bench to provide assistance to stakeholders in filing appeals, procedural requirements, case-related queries and general guidance concerning the functioning of the Tribunal. The Help Desk will function from 2:00 PM to 4:00 PM on all working days and is temporarily located at the GSTAT, Chennai Bench, Chennai. The designated officials are Smt. A. S. Charmi Sheela and Shri. Subhasish Giri.

GST appellate tribunal functioning notice sets jurisdiction, filing procedure, defect scrutiny, and compliance requirements for stakeholders.
The Goods and Services Tax Appellate Tribunal, Mumbai Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex, and the notice informs stakeholders of the formal start of its judicial operations. The Mumbai State Bench, including the Panaji Circuit Bench, exercises jurisdiction over Mumbai City and Mumbai Suburban Districts in Maharashtra and all districts in Goa, and hears appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST Acts within those jurisdictions. All appeals, applications, and proceedings relating to the notified jurisdictions are to be instituted before the Mumbai Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

GSTAT procedure rules amendments reshape appeal filing, verification, defect scrutiny, cause lists, and rectification fee provisions.
The Committee considered proposed amendments to the GSTAT (Procedure) Rules, 2025 covering certified copies, appeal filing, documentation, verification, translation, scrutiny of defects, interlocutory applications, cross-objections, replies, rejoinders, cause lists, rectification, and fee provisions. It recommended revised filing and verification requirements, portal-based compliance, relaxation of translation rules, expanded scrutiny and rectification timelines, weekly cause lists, and a no-fee proviso for rectification applications, while recording that no amendment was required to the rectification limitation rule and that fee prescriptions under the CGST Rules were outside its jurisdiction.

Goods and Services Tax Appellate Tribunal functioning begins for Andhra Pradesh benches with district-wise jurisdiction and e-filing rules.
Goods and Services Tax Appellate Tribunal Andhra Pradesh State Benches at Vijayawada and Visakhapatnam commenced functioning from the temporary office at Vijayawada, with permanent addresses to be notified later. The Vijayawada Bench is stated to consist of the Vice-President and a temporarily assigned Technical Member, and appeals may be heard in virtual, hybrid or physical mode. District-wise jurisdiction is allocated between the Vijayawada and Visakhapatnam Benches, and filings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related legal directions.

Goods and Services Tax Appellate Tribunal functioning in Bengaluru begins jurisdiction over Karnataka appeals under prescribed procedure rules.
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench has commenced functioning from the temporary premises of NACIN, Bengaluru and will exercise jurisdiction over Karnataka, including all districts covered by the relevant notification. Appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction are to be filed before the Bengaluru Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable directions.

Tribunal robe requirement relaxed for members, staff, lawyers and tax professionals during extreme heat conditions until further orders.
The requirement of wearing robes before the Goods and Services Tax Appellate Tribunal has been relaxed in view of prevailing extreme heat conditions. Members, staff, legal representatives, and tax professionals attending proceedings before all Benches of the Tribunal are covered by the relaxation until further orders, and advocates or professionals are expected to remain presentable while appearing in person or through virtual mode.

Dress code for authorised representatives before the GST Appellate Tribunal sets mandatory attire and summer coat relaxation.
Authorised representatives appearing before the GST Appellate Tribunal must follow the prescribed dress code under Rule 122 of the GSTAT Procedure Rules, 2025. Where no professional dress exists, male representatives must wear a black coat with white shirt and black tie, and female representatives must wear a black coat over a white sari or other white dress. The black coat may be dispensed with during the summer season from 15 April to 31 August. A departmental officer appointed as an authorised representative is not treated as a regular employee of a party.

GST Appellate Tribunal bench structure and appeal categorisation streamline hearing of tax, registration, refund and penalty disputes.
Goods and Services Tax Appellate Tribunal office order constitutes Bench arrangements and classifies GST appeals into three categories for hearing. Category I covers classification, notification applicability, time and value of supply, input tax credit, liability, registration, supply determination, and certain tax short-payment or excess ITC matters. Category II covers registration, composition scheme, recovery, assessments, wrongful collection, and refund or provisional assessment issues. Category III covers seizure, confiscation, rectification, earlier law demands, instalments, attachment, penalty, compounding, and residual matters. The order also assigns Members to Benches, prescribes hearing schedules, and allows virtual, hybrid or circuit hearings with travel and daily expense entitlement where applicable.

GSTAT appeal scrutiny guidelines extended, with filing document checks, certified-copy acceptance, and no defect for valid exemptions.
Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature.

Goods and Services Tax Appellate Tribunal functioning notice sets Chennai Bench jurisdiction, filing procedure, and e-filing support framework.
The Chennai Bench of the Goods and Services Tax Appellate Tribunal has commenced operations at its temporary office in Chennai and will exercise jurisdiction over specified districts in Tamil Nadu. All appeals, applications and related proceedings within this jurisdiction are to be instituted before the Chennai Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable directions. The GSTAT portal also provides the e-filing advisory, procedure rules, presidential orders and filing support through helpline and help-centre facilities.

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.

Tribunal bench administration under GST law: Judicial Members designated as Vice Presidents of State Benches.
Designation of Judicial Members of GSTAT as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The President of India, exercising the powers conferred by that provision, designates specified Judicial Members as Vice Presidents for the State Benches against each member's name. The order allocates Vice President status across multiple State Bench jurisdictions to assign administrative leadership within the tribunal structure.

GSTAT appeal filing requirements under Section 112 cover documents, pre-deposit, court fee, and scrutiny defects.
Appeals filed in APL-05 before GSTAT under Section 112 must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts and grounds of appeal. Pre-deposit and court fee are compulsory, though no defect is to be raised where higher court orders exempt them. A scanned certified Order-in-Original or Order-in-Appeal may be accepted if the scrutiny officer is satisfied from the certification endorsement. The taxpayer appellant must also upload authorization or vakalatnama. Revenue applications under Section 112(3) require specified documents, but no court fee or pre-deposit.