Simplified Explanation of Notification S.O. 3048(E)
**1. Notification Overview:
This notification sets up the Goods and Services Tax Appellate Tribunal (GSTAT), specifies its principal and state benches, and supersedes earlier notifications related to GSTAT’s constitution.
**2. Effective Date:
The GSTAT is established starting from September 1, 2023.
**3. Principal and State Benches:
- Principal Bench:
- Located in New Delhi.
- State Benches:
- Specific benches are set up in various states with designated locations and additional Circuit Benches where applicable.
**4. Details of State Benches:
Here’s a breakdown of the benches:
- Andhra Pradesh:
- Main Bench Location: Vijayawada
- Circuit Bench: Vishakhapatnam
- Gujarat:
- Main Bench Location: Ahmedabad
- No Circuit Bench
- Maharashtra:
- Benches: Mumbai, Pune
- Circuit Benches: Thane, Nagpur, ChhatrapatiSambhajinagar
- Uttar Pradesh:
- Benches:Lucknow, Varanasi, Prayagraj
- Circuit Benches: Ghaziabad, Agra
**5. Explanation of Circuit Benches:
- Circuit Benches are additional locations where GSTAT hearings can take place, based on the volume of appeals. For instance:
- In Tamil Nadu, Chennai is the main bench location, while Puducherry will have a Circuit Bench.
- In Uttar Pradesh, Lucknow is the principal bench, with Circuit Benches in Varanasi, Prayagraj, Ghaziabad, and Agra to manage regional cases.
**6. Operational Details:
- Additional Sitting:
- Each Circuit Bench will be operated by one Judicial Member and one Technical Member, providing additional support for handling cases as needed.
**7. Example Scenario:
Imagine you are a business owner in Karnataka facing a GST dispute. You will file your appeal at the GSTAT:
- If you are based in Bengaluru, you will go to the state bench there.
- For appeals that need special handling, you may also attend sessions at the Circuit Bench if required.
Summary:
- September 1, 2023: GSTAT established.
- Principal Bench: New Delhi.
- State Benches: Located in various states with additional Circuit Benches based on appeal volumes.
