The Ministry of Finance, Department of Revenue, has issued a Corrigendum (F. No. A-50050/99/2024-GSTAT-DOR) dated November 29, 2024, revising its earlier notification from November 26, 2024. The corrigendum amends the jurisdiction of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT), ensuring accuracy in the tribunal's district assignments.
Specifically, the corrigendum corrects serial number 21 in the notification, replacing "Alwar" with "Ajmer" under the jurisdiction of the Jaipur Bench. This change reflects the Ministry’s commitment to precise administrative designations for the GSTAT, which plays a critical role in resolving tax disputes.
This amendment is expected to streamline the appellate process, ensuring that taxpayers in the affected regions are aligned with the correct tribunal jurisdiction.
Official copy of the notification is as follows
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th November, 2024
In the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (ii), dated 26th November 2024 vide S.O.5063(E), Dated 26th November 2024 regarding the amendment Notification for notifying the districts forming the jurisdiction of the State Benches of Goods and Services Tax Appellate Tribunal, the Ministry of Finance (Department of Revenue) hereby makes the following corrigendum as detailed below:
"In the serial number 21 of column (1), against entry Jaipur in column (3), in the Sr. 1 of Column (4), for the word “Alwar”, the word “Ajmer’, shall be substituted."
[F. No. A-50050/99/2024-GSTAT-DOR]
VIKASH KUMAR, Dy. Secy.
CAclubindia
