The Goods and Services Tax Appellate Tribunal (GSTAT) vide Public Notice No.: 01/2026 dated April 02, 2026 has announced the commencement of operations of its Delhi State Bench, marking a significant step towards strengthening the GST dispute resolution framework in the National Capital Territory (NCT) of Delhi.
Operational Commencement and Location
As per the Public Notice, the Delhi State Bench has begun functioning from its temporary premises located at:
3rd & 4th Floor, Samrat Hotel, Plot No. 50B, Kautilya Marg, Chanakyapuri, New Delhi – 110021
This arrangement has been made to ensure immediate operational readiness and accessibility for stakeholders.
Jurisdiction of Delhi State Bench
The Delhi State Bench shall exercise jurisdiction over all districts within the Union Territory of NCT of Delhi, as notified earlier by the Department of Revenue vide notification S.O. 5063(E) dated 26.11.2024.
Scope of Matters and Appeals
The Bench will hear appeals filed under:
- The Central Goods and Services Tax Act, 2017, and
- The relevant State Goods and Services Tax Act,
arising from matters within its notified jurisdiction.
Filing of Appeals and Procedures
All appeals, applications, and related proceedings pertaining to the jurisdiction of the Delhi State Bench shall henceforth be filed before this Bench only. Such filings must strictly comply with:
- GSTAT (Procedure) Rules, 2025
- Applicable statutory provisions
- Regulatory frameworks and administrative instructions issued from time to time
The procedural framework governing filing of appeals is prescribed under Chapter III of the GSTAT (Procedure) Rules, 2025. Detailed guidance, including e-filing advisories and Presidential Orders, is available on the GSTAT e-filing portal.
Facilitation and Support for Stakeholders
To ensure smooth transition and ease of compliance:
- A toll-free helpline (1800-103-4782) has been provided for assistance.
- Stakeholders may also raise queries through the Incident Report Form available under the “Help Centre” section of the GSTAT e-filing portal.
Public Awareness and Stakeholder Outreach
This Public Notice has been issued in public interest to formally inform:
- Taxpayers
- Trade and industry bodies
- Departmental authorities
- Legal practitioners and tax professionals
regarding the operationalization of the Delhi State Bench. Trade associations and professional bodies have been requested to disseminate this information widely among their members.
Approval and Authority
The Public Notice has been issued with the approval of the competent authority, reinforcing the Government’s commitment to expeditious and effective GST dispute resolution.
The Public Notice can be accessed at: https://www.naa.gov.in/docs/1775822000Adobe%20Scan%2002%20Apr%202026%20(2).pdf
