The Government of India issued Office Order No. 03/2025 dated December 26, 2025, has notified the allocation of benches to the newly appointed Members of the Goods and Services Tax Appellate Tribunal (GSTAT). The allocation has been made with the approval of the competent authority and covers Technical Members (Centre), Technical Members (State) and Judicial Members across various benches of the Tribunal in the country.
As per the Office Order issued by the Department of Revenue, Ministry of Finance, the Members have been posted to GSTAT benches located in different States and Union Territories, including Patna, Lucknow, Dehradun, Prayagraj, Ranchi, Kolkata, Hyderabad, Shimla, Mumbai, Guwahati, Rajkot, Coimbatore, Pune, Chandigarh, Jammu, Ahmedabad, Delhi, Bhopal, Jodhpur, Ernakulam, Cuttack, Gurugram, Raipur, Chennai, Bengaluru, Ghaziabad, Nagpur, Jaipur and several other locations.
The order specifies allocations separately for:
- Technical Members (Centre),
- Technical Members (State), and
- Judicial Members, ensuring balanced deployment of expertise across all GSTAT benches to facilitate effective adjudication of GST-related disputes.
All Members have been requested to join their respective benches on 21st January 2026.
The establishment and operationalisation of GSTAT benches across the country is a significant step towards strengthening the GST dispute resolution mechanism and ensuring timely, fair and efficient disposal of appeals under the GST law.
This allocation will help in enhancing access to justice for taxpayers and contribute to uniform interpretation of GST laws across jurisdictions.
The Office Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/allocation-of-benches-to-all-the-members-in-GSTAT-_251226_191925.pdf
