The Union Government has issued a fresh notification regarding the constitution of Goods and Services Tax Appellate Tribunals (GSTAT) across the country. The notification, issued by the Ministry of Finance, will take effect from September 1, 2023, superseding the previous notification regarding GST Appellate Tribunals issued in September last year.

The Principal Bench of the GST Appellate Tribunal is at New Delhi. Apart from that, State Benches are notified for different states.

The Supreme Court, way back in September 2021, had told the Centre that the GST Appellate Tribunals must be constituted without delay. In February last year, the Bombay High Court asked the CBIC to notify the GST Appellate Tribunals to reduce litigation before the High Court.

Last year, the Centre notified 31 State Benches for GST Appellate Tribunals. Justice SK Mishra was appointed as the first President of the GST Appellate Tribunal in May this year.

On July 9, the Kerala High Court directed that the selection process for GST Appellate Tribunals should be completed within four months. 

Click here to read the notification