In a significant development aimed at strengthening the Goods and Services Tax dispute resolution mechanism, the Goods and Services Tax Appellate Tribunal (GSTAT), Mumbai Bench, has formally commenced its judicial functioning from its temporary premises located at 6th & 7th Floor, Central GST Bhawan, Plot No. C-24, E-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051.
The commencement of operations has been notified through Public Notice No. 01/2026 dated 11 June 2026, issued by the Deputy Registrar, GSTAT Mumbai Bench, with the approval of the Hon’ble Vice President for the States of Maharashtra and Goa.
As per Notification No. S.O. 5063(E) dated 26 November 2024 issued by the Department of Revenue, the Mumbai Bench, including the Panaji Circuit Bench, shall exercise jurisdiction over:
- Mumbai City and Mumbai Suburban Districts in the State of Maharashtra; and
- All districts in the State of Goa through the Circuit Bench at Panaji.
The Tribunal shall hear appeals instituted under the provisions of the Central Goods and Services Tax Act, 2017, along with the corresponding provisions of the respective State and Union Territory GST enactments applicable to the notified jurisdictions.
The Public Notice further clarifies that all appeals, applications, and related proceedings pertaining to the aforesaid jurisdictions shall henceforth be instituted before the GSTAT Mumbai Bench. Stakeholders have been advised to ensure strict compliance with the provisions of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, as well as other prevailing statutory and regulatory requirements.
The procedural aspects governing the institution of appeals are contained in Chapter III of the GSTAT (Procedure) Rules, 2025. For the convenience of taxpayers and practitioners, the relevant e-filing advisories, procedural rules, and Presidential Orders have been made available on the official GSTAT e-filing portal under the designated “Notice” section.
In order to facilitate seamless filing, appellants facing technical difficulties may seek assistance through the designated toll-free helpline number 1800-103-4782 or by submitting an incident report through the GSTAT e-filing portal.
The Tribunal has also informed that scrutiny of appeals already filed is currently underway. In cases where deficiencies or defects are identified, appropriate defect notices shall be issued electronically through the portal. Appellants are required to rectify such defects within the prescribed timelines to avoid delays in listing and adjudication.
Attention has also been drawn to Rule 122 of the GSTAT (Procedure) Rules, 2025, read with Notification No. GSR 256(E) dated 24 April 2025, prescribing the official dress code to be followed by authorised representatives appearing before the Appellate Tribunal.
Trade bodies, chambers of commerce, tax professionals, authorised representatives, and legal practitioners have been requested to disseminate the contents of the Public Notice among their members to ensure wider awareness regarding the operationalisation of the Tribunal.
The commencement of the GSTAT Mumbai Bench marks a crucial milestone in the GST appellate framework, providing taxpayers in Maharashtra and Goa with a dedicated institutional mechanism for expeditious resolution of GST disputes and strengthening the overall ease of doing business ecosystem in the country.
Background:
The establishment and operationalisation of the GST Appellate Tribunal has long been awaited by taxpayers and professionals alike, as it provides the next appellate forum against orders passed by the First Appellate Authorities under the GST regime.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/Public-Notice-dt-11-06-2026-of-GSTAT-Mumbai-Bench.pdf
