GSTAT Notifies Bench Composition & Category-Wise Hearing Structure Across India

The Goods and Services Tax Appellate Tribunal (GSTAT), Department of Revenue, Ministry of Finance, through Office Order dated May 14, 2026 has issued a detailed notification constituting benches across the country and classifying GST appeals into different categories for hearing and disposal.

The notification, issued by GSTAT President Dr. Sanjaya Kumar Mishra, lays down the procedure for allocation of cases before various benches and clarifies how matters are to be treated by Division Benches and Single Benches under the Central Goods and Services Tax Act, 2017.

Under Section 109(8) of the CGST Act read with Rule 110A of the CGST Rules, matters involving tax liability or disputes below Rs. 50 lakh and not involving any substantial question of law may be heard by a Single Bench. However, the latest order clarifies that all pending matters as well as future appeals filed before the Principal Bench or State Benches must first be placed before a Division Bench.

The order states that only after the Division Bench examines the matter and records a finding that the case does not involve any question of law, can such matter be placed before a Single Bench with the approval of the President or the concerned Vice-President.

According to the notification, this arrangement has been made to remove practical difficulties in the formation and functioning of benches under Rule 123 of the GSTAT (Procedure) Rules, 2025.

The notification broadly classifies GST disputes into three categories:

• Category I includes substantive tax disputes such as classification of goods or services, applicability of exemption notifications, valuation issues, time of supply disputes, input tax credit disputes, determination of tax liability, and proceedings under Sections 73 and 74 involving short payment or non-payment of tax, fraud, suppression and wrongful availment of ITC.
• Category II covers matters relating to GST registration, cancellation or suspension of registration, composition scheme disputes, refund matters, recovery proceedings, assessments and provisional assessments.
• Category III consists of enforcement-related and consequential matters such as seizure, confiscation, provisional attachment, rectification orders, penalties and compounding proceedings. Residual matters not specifically covered under Categories I and II will also fall under this category.

The notification further clarifies that Category III matters are ordinarily to be heard by the same bench dealing with the principal dispute from which such proceedings arise. However, exceptions have been provided for the Karnataka, Guwahati and Kolkata benches.

The order also contains a detailed state-wise and bench-wise allocation of judicial and technical members and specifies the days on which different categories of matters will be heard.

For Tamil Nadu and Puducherry:

• The Chennai Bench will hear Category I matters on Mondays and Tuesdays, and Category II matters on Wednesdays.
• The Coimbatore Bench will hear all three categories on Thursdays.
• The Madurai Bench will hear all categories on the 1st, 2nd and 3rd Fridays.
• The Puducherry Circuit Bench will hear matters on the 4th and 5th Fridays.

The notification also permits members assigned to neighbouring states or nearby cities to conduct hearings through virtual, hybrid or circuit modes depending upon administrative convenience and consultation with the concerned Vice-Presidents.

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