GST Appellate Tribunal jurisdiction and filing procedure for Delhi State Bench begin with new operational notice. The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench has commenced operations from a temporary address in New Delhi and exercises jurisdiction over all districts in the Union Territory of NCT, Delhi. Appeals and related proceedings from that jurisdiction are to be instituted before the Delhi State Bench under the Central Goods and Services Tax Act, 2017 and the relevant State Goods and Services Tax Act. Filing must comply with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related administrative directions.