After a wait of six years, the Centre vide Notification No.F. No. A-50050/150/2018-CESTAT-DoR dated 14.09.2023 notified the setting of the 31 state bench of the GST Appellate Tribunal Centre announced for 28 states and eight union territories.

In March, Parliament had cleared changes in the Finance Bill to pave the way for setting up appellate tribunals for resolution of disputes under GST.

Currently, taxpayers aggrieved with ruling of tax authorities are are required to move the respective High Courts.

The resolution process takes longer time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases.

The Notification shall come into force with effect from the date of publication of this notification in the Gazette of India (Extraordinary.

State Name	No. of Benches	Location
Andhra Pradesh	1	Vishakhapatnam and Vijayawada
Bihar	1	Patna
Chhattisgarh	1	Raipur and Bilaspur
Delhi	1	Delhi
Gujarat/ Dadra and Nagar Haveli and Daman and Diu	2	Ahmedabad, Surat and Rajkot
Haryana	1	Gurugram and Hissar
Himachal Pradesh	1	Shimla
Jammu and Kashmir/ Ladakh	1	Jammu and Srinagar
Jharkhand	1	Ranchi
Karnataka	2	Bengaluru
Kerala, Lakshadweep	1	Ernakulum and Trivandrum
Madhya Pradesh	1	Bhopal
Goa, Maharashtra	3	Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
Odisha	1	Cuttack
Punjab/ Chandigarh	1	Chandigarh and Jalandhar
Rajasthan	2	Jaipur and Jodhpur
Tamil Nadu, Puducherry	2	Chennai, Madurai, Coimbatore and Puducherry
Telangana	1	Hyderabad
Uttar Pradesh	3	Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
Uttarakhand	1	Dehradun
Andaman and Nicobar Islands, Sikkim, West Bengal	2	Kolkata
Arunachal Pradesh/ Assam/ Manipur/ Meghalaya/ Mizoram/ Nagaland/ Tripura	1	Guwahati, Aizawl(Circuit ), Agartala(Circuit ), Kohima (Circuit )

Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States.

The Notification can be accessed at https://egazette.gov.in/WriteReadData/2023/248743.pdf