State Benches of GST Appellate Tribunal Constituted : Notification

By | September 19, 2023
(Last Updated On: September 19, 2023)
SECTION 109 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPELLATE TRIBUNAL AND BENCHES THEREOF – CONSTITUTION OF – CONSTITUTION OF STATE BENCHES OF GOODS AND SERVICES TAX APPELLATE TRIBUNAL – SUPERSESSION OF NOTIFICATION NOS. S.O. 3009(E), DATED 21-8-2019 AND S.O. 4332(E), DATED 29-11-2019
NOTIFICATION S.O. 4073(E) [F.NO. A-50050/150/2018-CESTAT-DOR]DATED 14-9-2023
In exercise of the powers conferred by the sub-section 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O. 3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O. 4332(E) dated the 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—
TABLE
Sl.No.State NameNo. of BenchesLocation
(1)(2)(3)(4)
1Andhra Pradesh1Vishakhapatnam and Vijayawada
2Bihar1Patna
3Chhattisgarh1Raipur and Bilaspur
4Delhi1Delhi
5Gujarat2Ahmedabad, Surat and Rajkot
6Dadra and Nagar Haveli and Daman and Diu
7Haryana1Gurugram and Hissar
8Himachal Pradesh1Shimla
9Jammu and Kashmir1Jammu and Srinagar
10Ladakh
11Jharkhand1Ranchi
12Karnataka2Bengaluru
13Kerala1Ernakulum and Trivandrum
14Lakshadweep
15Madhya Pradesh1Bhopal
16Goa3Mumbai, Pune, Thane, Nagpur, Aurangabad
17Maharashtra and Panaji
18Odisha1Cuttack
19Punjab1Chandigarh and Jalandhar
20Chandigarh
21Rajasthan2Jaipur and Jodhpur
22Tamil Nadu2Chennai, Madurai, Coimbatore and Puducherry
23Puducherry
24Telangana1Hyderabad
25Uttar Pradesh3Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
26Uttarakhand1Dehradun
27Andaman and Nicobar Islands2Kolkata
28Sikkim
29West Bengal
30Arunachal Pradesh1Guwahati Aizawl (Circuit ) Agartala(Circuit ) Kohima (Circuit )
31Assam
32Manipur
33Meghalaya
34Mizoram
35Nagaland
36Tripura
Explanation — Locations shown as ‘Circuit’ shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States.
RITVIK PANDEY, Jt. Secy.
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