2026 (2) TMI 1321

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....athur, Mr. Utkarsh Mathur, Ms. Charu Bhardwaj and Mr. Aman Singhal, Advocates.   For the Respondents Through: Mr. Rohan Jaitley, CGSC with Mr. Akshay Sharma, Mr. Dev Pratap Shahi, Mr. Varun Pratap Singh, Mr. Yogya Bhatia, Advocates. Mr. Ruchesh Sinha, Sr. Standing Counsel, CGST with Ms. Upasna Vashistha, Advocate. ORDER 1. Section 109 of the CGST Act mandates constitution of a Tribun....

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....uary, 2026, reads thus:- "INFRASTRUCTURE AND READINESS OF DELHI BENCH 8. That in order to facilitate smooth filing of appeals, the Hon'ble President, GSTAT, initially issued an order for the staggering of filing dates. However, subsequently, with the stabilisation of the portal and increased filing capacity, the said order was withdrawn vide Order No. 315/2025 dated 16.12.202....

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....ected to join at their respective locations on 21.01.2026, vide Department's Order No. 03/2025 dated 26.12.2025, and thereafter hearings are expected to commence in virtual and/or physical mode. A copy of the Department's Order No. 03/2025 dated 26.12.2025 is marked and annexed herewith as ANNEXURE R5. STAFFING AND IT ENABLEMENT 12. That apart from the Members, twelve (12) of....

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....l functioning of the Tribunal is yet to be commence. 7. Mr. Jaitley, learned Standing Counsel for the Central Government states that the presiding officers are already appointed and the only issue which is to be attended to by the IT infrastructure members is implementation of virtual/e-court mode so as to conduct the hearing through secure IT enabled system. According to him the same is likely....