The Ministry of Finance, through Notification No. 5063(E), has presented significant amendments to the jurisdiction of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 109 of the CGST Act, 2017. A reorganization of district jurisdictions for efficiency in GST dispute resolution is been ensured from this update posted in the Gazette of India.
Notification Highlights
Jurisdictional Amendments: Across multiple states, including Uttar Pradesh, Gujarat, and Punjab district alignments for GSTAT benches have been redefined. While ensuring optimized appellate coverage Prayagraj and Varanasi have exchanged jurisdictions.
Read Also: All GSTAT Benches May Operate for GST-Related Disputes from Jan 2025
New Regional Bench Details: For states like Andhra Pradesh, Tamil Nadu, Rajasthan, and Maharashtra, locations and jurisdictional districts have been specified to improve regional access to justice.
Administrative Efficiency: As per the notification sitting and circuit arrangements for the GSTAT benches have the motive to lessen the pendency of appeals and rectify the experience of the taxpayer.
Taxpayers Implications
It is been a longer concern to restructure the addresses of overlapping jurisdictions ensuring the assesses and businesses experience facilitated procedures to solve the issue. The process aligns with the commitment of the government to ease GST compliance.
It is advised that tax practitioners and businesses review the amended jurisdictions and prepare for procedural adjustments based on the updated GSTAT framework.
