Goods & Services Tax Appellate Tribunal - Constitutes Benches and Categorises GST Appeals

Creation and Management of GSTAT Benches (Office Order No. 3/GSTAT/PB/2026)

This document outlines the establishment and management of the Goods & Services Tax Appellate Tribunal (GSTAT) benches as per the Section 109(8) of the CGST Act, 2017 and Rule 110A of the CGST Rules, 2017. Cases with a tax liability under ₹50 lakhs and not involving legal questions may be handled by a Single Bench upon approval. If a legal question is involved, the case may be escalated to a Division Bench. Rule 123 allows the President to issue orders to address difficulties in bench formation.

Three categories of cases are defined: Category I includes issues like misclassification of goods, incorrect tax liability, and fraud. Category II covers registration-related matters, and Category III includes cases about seizure, penalties, and other residual issues. Various benches across states like Andhra Pradesh, Bihar, Delhi, and Maharashtra, among others, are assigned specific categories of cases. The document also details the composition of each bench, specifying the Vice-President and Technical Members responsible for hearing cases.

Members assigned to benches in neighboring states are entitled to travel and daily expenses. They may conduct hearings virtually, in hybrid mode, or in person, in consultation with the Vice-President. This order aims to streamline the processing of GST-related appeals and ensure efficient judicial operations across the country.