GOVERNMENT OF INDIA

GOODS AND SERVICES TAX APPELLATE TRIBUNAL (GSTAT)

PRINCIPAL BENCH

F.No. GSTAT/Benches/PB/2026 3544

New Delhi: 30-03-2026

ORDER No. 01/ GSTAT / PB/ 2026

In exercise of the powers conferred under Section 109 of the Central Goods and Services Tax Act, 2017 read with applicable rules and in supersession of earlier orders, the Hon'ble President, GSTAT is pleased to re-constitute the Division Benches of the Principal Bench with immediate effect, as under:

2. Allocation of Work - The above Division Benches shall hear and dispose of matters as per roster to be issued separately with the approval of the Hon'ble President.

3. Transitional Provisions - All part heard matter of the erstwhile Division-I & II are hereby released except two remanded back matters of Division Bench-I and three matters of Division Bench-II in which arguments are concluded and rest of matters already assigned shall stand transferred in accordance with the revised constitution, unless directed.

4. Second appeals of GSTAT shall be assigned as per specific orders.

5. The Single Benches shall continue to hear all matter as per existing allocation of cases.

6. This order shall come into force with immediate effect.

By Order of the Hon'ble President

[S.S. Shardool]

Registrar Principal Bench, GSTAT

Copy to:

1. PPS to Hon'ble President, GSTAT

2. All Hon'ble Members, GSTAT Principal Bench

3. Registrar, GSTAT

4. Notice Board / Website

5. Guard File