Central Government notified the State Benches of the GST Appellate Tribunal
The Ministry of Finance, Department of Revenue, has issued Notification S.O. 4073(E) dated September 14, 2023, in exercise of the powers conferred by the sub-section 4 of section 109 of the Central Goods and Services Tax Act, 2017and in supersession of the Ministry of Finance, Department of Revenue’s notificationS.O.3009(E), dated the 21st August, 2019and the notification number S.O.4332(E) dated the 29th November, 2019,to constitutethe 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, namely:
| S. No. | State Name | No. of Benches | Location | (1) | (2) | (3) | (4) | 1 | Andhra Pradesh | 1 | Vishakhapatnam and Vijayawada | 2 | Bihar | 1 | Patna | 3 | Chhattisgarh | 1 | Raipur and Bilaspur | 4 | Delhi | 1 | Delhi | 5 | Gujarat | 2 | Ahmedabad, Surat and Rajkot |
| 6 | Dadra and Nagar Haveli and Daman and Diu | 7 | Haryana | 1 | Gurugram and Hissar | 8 | Himachal Pradesh | 1 | Shimla | 9 | Jammu and Kashmir | 1 | Jammu and Srinagar | 10 | Ladakh | 11 | Jharkhand | 1 | Ranchi | 12 | Karnataka | 2 | Bengaluru | 13 | Kerala | 1 | Ernakulum and Trivandrum | 14 | Lakshadweep | 15 | Madhya Pradesh | 1 | Bhopal | 16 | Goa | 3 | Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji | 17 | Maharashtra | 18 | Odisha | 1 | Cuttack | 19 | Punjab | 1 | Chandigarh and Jalandhar | 20 | Chandigarh | 21 | Rajasthan | 2 | Jaipur and Jodhpur | 22 | Tamil Nadu | 2 | Chennai, Madurai, Coimbatore and | 23 | Puducherry | Puducherry | 24 | Telangana | 1 | Hyderabad | 25 | Uttar Pradesh | 3 | Lucknow, Varanasi, Ghaziabad, Agra and | 26 | Uttarakhand | 1 | Dehradun |
| 27 | Andaman and Nicobar Islands | 2 | Kolkata | 28 | Sikkim | 29 | West Bengal | 30 | Arunachal Pradesh | 1 | Guwahati | 31 | Assam | Aizawl(Circuit ) | 32 | Manipur | Agartala(Circuit ) | 33 | Meghalaya | Kohima (Circuit ) | 34 | Mizoram | 35 | Nagaland | 36 | Tripura |
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.
This notification will be effective with effect from the date of publication of this notification in the Gazette of India (Extraordinary).
