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        Case ID :
        GST

        Pursuant to sections 109(1), (3) and (4) of the Central Goods...

        Ministry of Finance establishes GST Appellate Tribunal with Principal Bench in Delhi, 36 State Benches across India from Sep 1, 2023.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Pursuant to sections 109(1), (3) and (4) of the Central Goods and Services Tax Act, 2017, the Ministry of Finance constituted the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from September 1, 2023. The Principal Bench was established in New Delhi, and 36 State Benches were constituted across various locations. The notification outlined the number of Benches, their locations, and associated Sitting or Circuit Benches for each State/Union Territory. Certain Benches were designated as Circuit Benches, to be operationalized based on the volume of appeals filed. Each Bench would comprise one Judicial Member and one Technical Member.
                                Note: It is a system-generated summary and is for quick reference only.
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