TaxTMI 
TaxTMI 
Reconstitution of Benches and Revised Classification of Categories of Cases in the Goods and Services Tax Appellate Tribunal (GSTAT)
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....6, consequent upon the joining of three Technical Members (State) at the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT), namely Chennai, Madurai and Delhi, and analysing the feedback, the following Benches are hereby reconstituted with modification of assignment and categorisation of cases as per Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, with effect from 1st August 2026 :- I. Reconstitution of Benches A. Delhi Bench 1. Sh. Sanjay Kumar Aggarwal, Vice-President, along with Sh. Rajiv Kapoor, Technical Member (Centre), will take up all the cases of Category-I (all working days). 2. Sh. Arun Kumar Singal, Judicial Member, along with Sh. Sanjeev Kumar Jain, ....
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....Chopra, Technical Member (Centre), shall hear all Category-II cases on all working days. II. Revised Classification of Cases The revised classification of Category-I and Category-II cases shall apply to all Benches of GSTAT across India, except the Bengaluru Bench, as under: Category-I Cases 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 determination of value of supply of goods or services or both 5. Incorrect admissibility of input tax credit of tax pa....
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....aid or short paid on outward supply u/s 73 4. Excess ITC availed/utilized u/s 73 5. Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74 6. Excess ITC availed/utilized determined u/s 74 7. Rejection/acceptance of application for registration 8. Rejection/acceptance of application for amendment to registration 9. Suspension of registration 10. Order dropping show-cause in relation to registration 11. Denial of facility to pay tax under composition scheme 12. Cancellation of registration 13. Rejection/acceptance of application for revocation of cancellation of registration 14. Order accepting reply of....
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....ct determination of the liability to pay tax on any goods or services or both 7. Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited 8. Order rejecting/granting provisional refund 9. Order denying/reducing/withholding/granting refund 10. Issue related to provisional assessment 11. Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property 12. Any other matter not specifically covered under Categories I and II (Residual Category) Category-II 1. Whether applicant is required to be registered or has been granted suo moto registration 2. Whether any particular thing do....
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....ection/acceptance of application for revocation of cancellation of registration 12. Order accepting reply of taxpayer/order dropping show cause notice IV. Part Heard Matters: - All part-heard matters shall be released and shall be reassigned in accordance with the revised classification and assignment of cases under this Office Order. V. Guidelines for Classification of Cases by the Registry In order to obviate any ambiguity or inconsistency in the assignment of cases under different categories and to ensure uniformity in the process of classification, it is advised that while determining the category under which a case falls, the Registry shall take into consideration the declaration made by the Appellant / Petitioner.....