Functioning of Goods and Services Tax Appellate Tribunal, Chennai Bench
Functioning of GST Appellate Tribunal, Chennai Bench (Public Notice)
The Goods and Services Tax Appellate Tribunal (GSTAT) Chennai Bench has officially started its operations. It is temporarily located on the 2nd Floor, Narmada Block, Customs House, 60, Rajaji Salai, Chennai-600001. The Chennai Bench has jurisdiction over several districts in Tamil Nadu, as specified in a notification dated 26.11.2024. This Bench will handle appeals and applications under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, and the Tamil Nadu Goods and Services Tax Act, 2017, with some exceptions as noted in Sec. 109(5) of the CGST Act, 2017. All relevant proceedings must be filed at the Chennai Bench following the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. These rules, along with other necessary guidance and Presidential orders, are available on the GSTAT Portal. For assistance with filing, parties can contact the toll-free number or use the Help Centre on the GSTAT website. This notice is intended to inform stakeholders, including trade and industry associations, about the tribunal's functioning. The notice is issued with the approval of the Vice President of GSTAT, Tamil Nadu & Puducherry, and is disseminated to relevant authorities and associations to ensure wide awareness.
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