Central Government notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi - 01/2019 - Superseded vide Notification No. S.O. 1(E) dated 29-12-2023
Notification of National Bench of GST Appellate Tribunal under Section 109
The Ministry of Finance, through the Department of Revenue, issued a notification on March 13, 2019, concerning the establishment of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. This action is taken under the authority granted by Section 109 of the Central Goods and Services Tax Act, 2017. The decision to set up this tribunal was made following recommendations from the GST Council. The notification specifies that the tribunal will be operational from the date it is published in the Gazette of India (Extraordinary). This step aims to provide a structured mechanism for addressing appeals related to GST matters at a national level. The announcement was formalized by Ritvik Pandey, Joint Secretary, as indicated by the reference number F. No. A.50050/99/2018-Ad.1C(CESTAT).
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