The Goods and Services Tax Appellate Tribunal (GSTAT), under the authority of the Hon’ble President, has issued an important Order No.: 01/GSTAT/PB/2026 dated March 30, 2026 regarding the reconstitution of Division Benches of its Principal Bench in New Delhi. This move has been undertaken in exercise of the powers conferred under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017, and in supersession of all previous orders on the subject.
The reconstitution is aimed at ensuring efficient adjudication and streamlined functioning of the Tribunal. The revised composition of the Division Benches is as follows:
Reconstituted Division Benches:
- Division Bench – I:
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- Hon’ble Justice Dr. Sanjaya Kumar Mishra, President
- Hon’ble Shri Anil Kumar Gupta, Technical Member (Centre)
- Division Bench – II:
- Hon’ble Justice Shri Mayank Kumar Jain, Judicial Member
- Hon’ble Shri A. Venu Prasad, Technical Member (State)
Allocation of Work:
The newly constituted Division Benches shall hear and dispose of cases in accordance with the roster to be issued separately with the approval of the Hon’ble President. The allocation will ensure balanced distribution of cases and timely disposal of appeals.
Transitional Arrangements:
As part of the transition to the new bench structure:
- All part-heard matters of the erstwhile Division Benches I and II stand released.
- Exceptions include:
- Remanded back matters of Division Bench I
- Three matters of Division Bench II where hearings have been concluded and orders have been reserved
- All other pending matters shall stand transferred to the reconstituted benches in accordance with the revised structure, unless otherwise directed.
Further Operational Directions:
- Second appeals before GSTAT shall be assigned based on specific orders issued from time to time.
- Single Benches will continue to function as per the existing allocation of cases without any change.
Effective Date:
This order shall come into force with immediate effect, ensuring continuity in judicial proceedings and minimizing disruption.
The Order can be accessed at: https://www.naa.gov.in/docs/1774869655Allocation%20of%20Benchs%20Pr.%20Bench%20Order%20No.1.pdf
