FinMin Allots Benches to 34 Technical and 49 Judicial Members for GSTAT
This notification included 83 total members which consisted of 34 Technical Members out of which 6 members allotted to state and 49 Judicial members.
The Ministry of Finance, Department of Revenue, has officially issued Office Order No. 03/2025, detailing the allotment of benches to 83 newly appointed members of the Goods and Services Tax Appellate Tribunal (GSTAT). The order, approved by the Competent Authority, marks a significant step toward making the long-awaited tax tribunal operational across India.
The notification provides a comprehensive list of members categorized by their roles and their specific places of posting:
Technical Members (Centre): A total of 28 members have been assigned to various locations including major hubs like Mumbai (J. Michael Kennedy), Delhi (Rajiv Kapoor), Chennai (Shaik Khader Rahman), and Bengaluru (Sudha Koka).
Technical Members (State): 6 members have been allotted benches, covering locations such as Varanasi (Ananjai Kumar Rai), Lucknow (Arvind Kumar), and Mumbai (David Thomas Alvaris).
Judicial Members: The largest group consists of 49 members. Notable postings include Arun Kumar Singal and Sanjay Kumar Aggarwal to Delhi, Atul Madhukar Kurhekar to Mumbai, and Shailaja Shashikant Sawant to Ahmedabad.
According to the order signed by Kuldeep Chaudhary, Under Secretary to the Government of India, all appointed members are requested to join their respective benches by January 21, 2026.
Recent GSTAT Updates
To provide further context on the GSTAT, the following updates reflect the current regulatory environment:
Extension of Appeal Filing Deadlines: Recognizing the delay in the functional setup of GSTAT, the Central Board of Indirect Taxes and Customs (CBIC) has previously issued clarifications that the three-month period for filing an appeal will only commence once the President or State President of the Tribunal enters office.
Abolition of CESTAT Jurisdiction over GST: With the formal notification of GSTAT benches and members, the transition of GST-related disputes from High Courts (via writ petitions) and the legacy Customs Excise and Service Tax Appellate Tribunal (CESTAT) to the specialized GST tribunal is expected to accelerate, reducing the burden on the higher judiciary.
Infrastructure Readiness: Various State Governments have been directed to expedite the provisioning of physical infrastructure, including courtrooms and office spaces, to ensure that members can begin hearings immediately upon joining in January 2026.
Appointment of the President: The Principal Bench in New Delhi is set to oversee the administrative functions of the various state benches, ensuring uniformity in GST jurisprudence across the country.
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