The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has formally commenced its functioning vide Public Notice No. 01/2026 dated May 27, 2026, issued by the GSTAT, Bengaluru. The Bench is operational from the temporary premises of NACIN, Bengaluru at: Ground, 3rd and 5th Floor, NACIN, No. 40, HMT Factory Main Road, Next to HMT School, Jalahalli, Bengaluru – 560013.
Territorial Jurisdiction: The GSTAT Bengaluru Bench shall exercise jurisdiction over the entire State of Karnataka, covering all districts therein, in accordance with the Department of Revenue Notification No. S.O. 5063(E) dated 26 November 2024.
Legislative Basis: The Bench shall hear appeals and applications filed under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 and the Karnataka Goods and Services Tax Act, 2017, arising from the above-mentioned jurisdictions.
Filing of Appeals and Applications: Henceforth, all appeals, applications, and related proceedings pertaining to the Karnataka jurisdiction shall be instituted before the GSTAT Bengaluru Bench. All such filings must strictly adhere to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, in conjunction with all other prevailing statutes, regulatory frameworks, and administrative directives issued periodically.
Procedural Framework and e-Filing: The procedural framework governing the institution of appeals is set out in Chapter III of the GSTAT (Procedure) Rules, 2025. The official e-filing Advisory, the Procedure Rules, and all Presidential Orders issued from time to time have been published on the GSTAT Portal (https://efiling.gstat.gov.in) under the designated ‘NOTICE’ section, for the guidance and convenience of all stakeholders.
Helpdesk and Grievance Redressal: Appellants or applicants facing any difficulty in filing appeals or applications may contact the toll-free helpline number 1800-103-4782 or raise a ticket via the Incident Report Form available at https://efiling.gstat.gov.in.
Dissemination: This Public Notice has been promulgated in public interest to formally apprise the trade, taxpayers, and competent departmental authorities of the official establishment and commencement of judicial operations of the GSTAT Bengaluru Bench. Trade and Industry Associations, Chambers of Commerce, Authorised Representatives, Tax Bar Associations, and Legal Practitioners are requested to disseminate the contents of this Public Notice widely among their members.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/GSTAT-Public_Notice.pdf
