Goods and Services Tax Appellate Tribunal functioning notice sets the Lucknow Bench's jurisdiction, filing procedure, and appeal forum. The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench has commenced functioning from its temporary address and will exercise jurisdiction over the notified districts of Uttar Pradesh. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State Goods and Services Tax Act. All appeals, applications, and proceedings relating to that jurisdiction must be instituted before the Lucknow Bench in accordance with the GSTAT (Procedure) Rules, 2025 and other applicable directions.