In an office order issued by the Department of Revenue on Saturday, the ministry said the allotments were approved by the competent authority and that all members have been asked to join their respective benches by January 21. The move is expected to pave the way for the start of GSTAT hearings shortly thereafter. The Centre is also learnt to have directed the state governments to expedite the provision of courtrooms and office space to ensure that members can begin hearings immediately after joining.
The order assigns 28 technical members (Centre) to benches in key commercial centres including Mumbai, Delhi, Chennai and Bengaluru. Six technical members (state) have been posted to locations such as Varanasi, Lucknow and Mumbai. The largest group comprises 49 judicial members, who have been deployed across multiple benches, with significant postings in Delhi, Mumbai and Ahmedabad.
The GSTAT has remained non-functional for several months due to delays in appointments and infrastructure readiness, forcing taxpayers to approach high courts for appellate relief.
With the latest bench allocations, taxpayers may expect GST-related disputes to gradually shift from high courts and the legacy Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to the specialised forum.
The Central Board of Indirect Taxes and Customs (CBIC) had clarified that the statutory three-month period for filing appeals before the GSTAT will begin only after the president or state president of the tribunal assumes office.
The principal bench in New Delhi will oversee administrative functions and coordinate judicial work across state benches to ensure consistency in GST rulings.The operationalisation of the GSTAT is seen as a critical reform for improving tax certainty and easing the litigation burden on higher courts.