GSTAT Constitutes Benches and Categorises Appeals Across India

The Goods and Services Tax Appellate Tribunal (“GSTAT”) has issued a comprehensive office order constituting benches across various States and Union Territories and prescribing a structured categorisation framework for appeals and proceedings under the GST regime.

The order operationalises bench allocation, hearing responsibilities, and procedural classification of disputes into Category I, Category II, and Category III matters. 

It also clarifies that all pending and future matters shall initially be listed before Division Benches, with Single Bench allocation to occur only after determination that no question of law is involved.

The framework represents a significant step toward institutional stabilisation and functional rollout of the GST appellate mechanism across India.