The Ministry of Finance has notified 29 branches of the Goods and Service Tax Appellate Tribunal (GSTAT).
The government in exercise of the powers conferred under section 109 of the Central Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council established the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st September, 2023.
The notification announced that the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at will be at New Delhi.
Many people have raised concern that Vijayawada is the capital of Andhra Pradesh, centrally located to establish GST Tribunal. How Visakhapatnam is comfortable to either consultants or business men. Every Advocate is having office at Vijayawada. No one has expected Tribunal to be at Visakhapatnam.
The government constituted the number of State Benches of the Goods and Services Tax Appellate Tribunal with respect to the State at the location with the Sitting or Circuit Bench which are as follows:
F. No. A-50050/150/2018-CESTAT-DoR