In a major development for GST litigation and dispute resolution, the Government has formally allocated benches and members of the Goods and Services Tax Appellate Tribunal (GSTAT) across India. The move is expected to significantly strengthen the GST appellate framework and improve the speed and efficiency of appeal hearings for taxpayers and businesses.

As per Office Order No. 03/2025 dated 26 December 2025 issued by the Department of Revenue, Ministry of Finance, judicial and technical members have been assigned to various GSTAT benches nationwide. (A2ztaccorp)

Background of GSTAT

The GST Appellate Tribunal has been constituted under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017 to hear appeals against orders passed by appellate or revisional authorities under Sections 107 and 108 of the CGST Act. (Government Statistics)

The tribunal is intended to provide a dedicated forum for resolving GST disputes and reducing litigation burden on High Courts.

Key Highlights of the Latest GSTAT Allocation Order

The latest order allocates members across multiple benches and locations, including:

• Mumbai

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• Delhi

• Ahmedabad

• Chennai

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• Hyderabad

• Pune

• Bengaluru

• Kolkata

• Jaipur

• Lucknow

• Chandigarh

• Ernakulam

• Guwahati

• Patna

• Coimbatore

• Rajkot and several others. (A2ztaccorp)

The allocation covers:

• Judicial Members

• Technical Members (Centre)

• Technical Members (State)

According to reports, 83 members have been allotted benches nationwide, including 49 Judicial Members, 28 Technical Members (Centre), and 6 Technical Members (State). (The Economic Times)

Structured Jurisdiction and Hearing Mechanism

The operationalisation of GSTAT benches is expected to bring greater clarity regarding:

• Bench-wise jurisdiction for appeals

• Category-wise handling of GST disputes

• Hearing schedules and case management

• Faster disposal of pending GST litigation

• Improved accessibility for taxpayers across states

The Principal Bench at New Delhi will handle specified matters such as place-of-supply disputes and issues of national importance, while State Benches will hear other GST appeals based on the taxpayer’s jurisdiction. (Patron Accounting)

Further, the GSTAT portal has also enabled facilities relating to:

• Cause lists

• Case status

• Orders and judgments

• Notices and hearing information (Government Statistics)

Impact on Taxpayers and Businesses

The operational GSTAT framework is expected to provide substantial relief to taxpayers by:

• Reducing dependency on High Courts for GST disputes

• Ensuring specialised adjudication by judicial and technical experts

• Improving consistency in GST interpretations

• Enabling faster resolution of appeals

• Lowering litigation costs and delays

Businesses with pending GST disputes should now closely monitor jurisdictional bench notifications, filing procedures, and hearing schedules.

Conclusion

The nationwide allocation of GSTAT benches marks a significant milestone in India’s GST regime. The structured deployment of judicial and technical members is expected to streamline GST appeal hearings and strengthen taxpayer confidence in the dispute resolution system.

Taxpayers and businesses involved in GST litigation should proactively review pending matters and prepare for the evolving appellate process under GSTAT.