TaxTMI 
TaxTMI 
Goods & Services Tax Appellate Tribunal - Constitutes Benches and Categorises GST Appeals
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....esident. Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 provides that the President may pass appropriate orders for removal of the difficulties. In order to remove difficulties in formation of the benches, I hereby decide and direct that all pending matters and future filings before the Principal Bench or the State Benches shall be listed before a Division Bench first. Only if the Division Bench comes to the finding that those cases do not involve any question of law, then it may record the reasons for the same and place it before the President or Vice-Presidents, as the case may be, for appropriate directions. Accordingly, the Vice-Presidents are advised to take necessary and appropriate steps. The Following Benches are, therefore, constituted for hearing matters, which shall be termed as Categories No. I, II, III. The following matters shall be treated as Category I cases: - 1. Misclassification of any goods or services or both 2. Wrong applicability of a notification issued under the provisions of this Act 3. Incorrect determination of time of supply of goods or services or both 4. Incorrect deter....
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....ier law 4. Order permitting payment in installments 5. Order relating to provisional attachment of property 6. Order imposing penalty 7. Order permitting compounding of any offense or withdrawing such order. 8. Any other matter not specifically covered under Categories I and II (Residual Category). NOTE: All such matters of Category III shall be heard by the bench assigned with deciding the main issues out of which the consequential orders of seizures/confiscation/rectification etc., arises, except Karnataka, Guwahati and Kolkata State Benches. Andhra Pradesh Vijayawada Bench Sh. Bhaskar Reddy Vemireddy, Vice-President and Sh. Satish Kumar Agrawal Technical Member (Centre) of Raipur Bench (purely as a temporary arrangement) shall take up cases of all the categories at Vijayawada Bench. They shall also take up cases of all categories of Vishakhapatnam Bench with discretion of the Vice- Presidents to hear the matter through virtual or hybrid or physical mode. Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, and Tripura, GSTAT Guwahati 1. Sh. Somnath Ganguli, Vice-President, along with Sh. Jogiranj....
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....Gurugram Bench 1. Sh. Rakesh Syal, Vice-President, along with Sh. Sandeep Kumar, Technical Member (Centre), shall consider all the three categories of the cases of Gurugram Jurisdiction on Monday, Tuesday and Wednesday. Hissar 1. Sh. Vimal Kumar Sapra, Judicial Member, will go in circuit/virtual hearing along with Sh. Sandeep Kumar, Technical Member (Centre), (Gurugram Bench) shall consider all the three categories of the cases on Thursday and Friday. Himachal Pradesh Shimla Bench 1. Sh. Ajai Kumar Srivastava, Vice-President, along with Sh. Hir Bhagat Negi, Technical Member (Centre), will take up all the cases of category I on Monday, Tuesday and Wednesday. 2. Sh. Ajai Kumar Srivastava, Vice-President, along with Sh. Amit Kashyap, Technical Member (State), will take up all the cases of category II on Thursday and Friday. Jammu & Kashmir and Ladakh Srinagar Bench 1. Sh. Jitendra Kumar Singh, Vice-President, along with Sh. Pramod Kumar, Technical Member (Centre), shall consider all the three categories of the cases of their jurisdiction on Friday. Jammu Bench 2. Sh. Jitendra Kumar Singh, Vice-President, along wit....
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....Kurhekar, Judicial Member, along with Sh. David Thomas Alvaris, Technical Member (State), will take up all the three categories on 4th and 5th Friday. Nagpur 1. Sh. Rajeev Purushottam Pande, Vice-President, along with Sh. Sunil Kumar Das, Technical Member (Centre), shall consider all the three categories of the cases of their jurisdiction on Monday, Tuesday and Wednesday. The Vice-President may look after all administrative work on Thursday and Friday. Pune 1. Sh. Shridhar Mahadeo Bhosale, Judicial Member, along with Sh. Nirmal Kumar Soren, Technical Member (Centre), shall consider all the three categories of the cases of their jurisdiction. (all working days). Thane 1. Sh. Ramesh Nair, Judicial Member, along with Sh. Prallhad Shrikrishna Paranjape, Technical Member (State), shall consider all the three categories of the cases of their jurisdiction. (all working days). Chhatrapati Sambhajinagar 1. Sh. Dharnendra Kumar Rana, Judicial Member (Mumbai), along with Sh. Bhausaheb Vishram Borhade, Technical Member (State), shall consider all the three categories of the cases of their jurisdiction. (all working days). Rajasthan Jaipur B....
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....i Krishna Srinivas, Technical Member (Centre), will take up all the cases of category II on Thursday and Friday. Uttar Pradesh Ghaziabad 1. Sh. Sanjay Kumar Chandhariyavi, Vice-President, along with Ms. Sungita Sharma, Technical Member (Centre), shall consider all the three categories of the cases of their jurisdiction. (all working days). Lucknow Bench 1. Sh. Santosh Kumar Srivastava, Judicial Member, along with Sh. Alok Chopra, Technical Member (Centre), will take up all the cases of category I (all working days). 2. Sh. Narendra Kumar, Judicial Member, along with Sh. Arvind Kumar, Technical Member (State), will take up all the cases of category II (all working days). Prayagraj Bench 1. Sh. Mahtab Ahmad, Judicial Member, along with Sh. Ashish Varma, Technical Member (Centre), shall consider all the three categories of the cases of their jurisdiction. (all working days). Varanasi Bench 1. Sh. Narendra Bahadur Yadav, Judicial Member, along with Sh. Ananjai Kumar Rai, Technical Member (State), shall consider all the three categories of the cases of their jurisdiction. (all working days). Agra Bench 1. Sh. Ajeet ....