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of <h1>Central Government Establishes National Bench of GST Appellate Tribunal in New Delhi u/s 109, CGST Act 2017.</h1> The Central Government has announced the establishment of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. This decision, made under the authority of section 109 of the Central Goods and Services Tax Act, 2017, follows recommendations from the Council. The notification, issued by the Ministry of Finance's Department of Revenue, takes effect upon its publication in the Gazette of India (Extraordinary). This notification, identified as No. 1/2019, dated March 13, 2019, has been superseded by another notification dated December 29, 2023.
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