The Goods and Services Tax Appellate Tribunal (GSTAT), under the Ministry of Finance, has issued Public Notice No. 01/2026 dated March 26, 2026, announcing the commencement of judicial operations of the Ernakulam Bench of GSTAT.
The Bench has formally begun functioning to serve stakeholders including taxpayers, departmental authorities, authorized representatives, and other concerned parties. The temporary office of the Ernakulam Bench has been established at 3rd Floor, CGST Headquarters, Central Revenue Building, I.S. Press Road, Kacheripady, Ernakulam, Kerala – 682018.
The Ernakulam Bench shall exercise jurisdiction over the State of Kerala and the Union Territory of Lakshadweep, as notified earlier by the Department of Revenue. It will adjudicate appeals filed under the provisions of the Central Goods and Services Tax Act, 2017 and the corresponding State/Union Territory GST Acts.
All appeals, applications, and related proceedings pertaining to the notified jurisdictions shall henceforth be instituted before the Ernakulam Bench. Such filings are required to comply with the provisions of the GSTAT (Procedure) Rules, 2025, along with other applicable statutory and regulatory frameworks.
The procedural framework for filing appeals is governed under Chapter III of the GSTAT (Procedure) Rules, 2025. Relevant guidance, including e-filing advisories and procedural instructions, is available on the official GSTAT portal. Stakeholders facing any difficulty in filing appeals or applications may contact the toll-free helpline 1800-103-4782 or raise a ticket through the e-filing portal.
This Public Notice has been issued in the public interest to formally notify the trade, taxpayers, and authorities regarding the operationalization of the GSTAT Ernakulam Bench. Trade bodies, chambers of commerce, tax bar associations, and legal practitioners have been requested to disseminate this information widely among their members.
The initiative marks a significant step towards strengthening the GST dispute resolution mechanism and enhancing ease of doing business by ensuring timely and efficient appellate adjudication.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Kerala-GSTAT-Public-Notice.pdf
