The Goods and Services Tax Appellate Tribunal (GSTAT) has issued an order allocating benches to all its members, marking a key administrative step towards operationalising the national appellate framework under the GST regime.
The allocation outlines the distribution of judicial and technical members across different benches, providing clarity on jurisdiction and bench composition.
The move is aimed at streamlining the functioning of GSTAT and ensuring uniform handling of indirect tax disputes across the country. With appeals under the Central Goods and Services Tax (CGST) Act, 2017 expected to rise, the bench allocation is seen as essential for improving access to justice and reducing pendency in GST litigation.
Legal experts note that the structured allocation of members will help bring predictability to appellate proceedings, particularly for taxpayers and professionals awaiting clarity on forum availability. It also reflects the Tribunal's readiness to hear matters once procedural and administrative formalities are completed.
The order on allocation of benches is expected to facilitate smoother listing of appeals and efficient disposal of cases, reinforcing GSTAT's role as the final fact-finding authority under the GST law before matters reach constitutional courts.
With bench assignments now in place, stakeholders anticipate faster resolution of GST disputes and a more robust appellate mechanism in the evolving indirect tax landscape.
Official copy of the order has been attached
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