GSTAT Allocates Benches to Judicial and Technical Members Across India

Order No. 03/2025, Dated 26-12-2025

1. Background

The Government of India has issued an Office Order allocating benches to the appointed Members of the GST Appellate Tribunal (GSTAT). The allocation has been made with the approval of the competent authority and specifies the bench-wise posting and place of duty of each appointed Member.

This step marks a significant milestone in the operationalisation of the GST appellate framework across the country.

2. Categories of Members Covered

The Office Order covers bench allocation for the following categories of GSTAT Members:

Judicial Members
Technical Members (Centre)
Technical Members (State)

Each Member has been assigned to a specific bench and location, ensuring the prescribed composition of the Tribunal.

3. Bench-wise Allocation

The Office Order provides detailed bench-wise postings of all appointed Members
It specifies:

1. The location of the bench
2. The category of Member (Judicial/Technical – Centre/Technical – State)

The allocation is intended to ensure balanced staffing and functional readiness of GSTAT benches nationwide

4. Joining Date and Assumption of Charge

All appointed Members have been directed to assume charge on 21 January 2026
Members are required to report to their respective benches on the specified date
This enables the Tribunal to commence or scale up appellate proceedings in a coordinated manner

5. Administrative Significance

The allocation of benches is a crucial administrative step towards:

Making the GST Appellate Tribunal fully functional
Strengthening the GST dispute resolution mechanism
Providing taxpayers and tax authorities with an effective appellate forum
Reducing pendency of GST appeals and improving certainty in tax administration

6. Implications for Stakeholders

6.1 For Taxpayers and Practitioners

Greater clarity on bench locations and availability of appellate forums
Anticipated commencement or acceleration of GST appeal hearings
Improved access to justice in GST matters across regions

6.2 For Tax Authorities

Deployment of Technical Members (Centre and State) to designated benches
Readiness for coordinated handling of appellate litigation

7. Next Steps

Following the assumption of charge by Members on 21.01.2026, further actions may include:

Notification of bench-wise territorial jurisdiction
Issuance of procedural rules, cause lists, and hearing schedules
Commencement of regular sittings of GSTAT benches

8. Key Takeaway

The Government has formally allocated benches and places of posting to all appointed Judicial and Technical Members of the GST Appellate Tribunal, directing them to assume charge on 21 January 2026—paving the way for effective functioning of GSTAT across India.