GST Update  •  Appellate Tribunal

GSTAT — Reconstitution of Benches & Revised Classification of Categories of Cases

Office Order No.: 4/GSTAT/PB/2026 F.No.: GSTAT/Benches/PB/2026/157 Dated: 29.07.2026 Effective from: 1st August 2026 Issued by: Dr. Sanjaya Kumar Mishra, President, GSTAT

1. Background

In continuation of Office Order No. 03/GSTAT/PB/2026 dated 14.05.2026, consequent upon the joining of three Technical Members (State) at the Chennai, Madurai and Delhi State Benches, the GSTAT has reconstituted its Benches and revised the categorisation of cases under Rule 123 of the GSTAT (Procedure) Rules, 2025.

2. Reconstitution of Benches

Bench-wise composition and sitting days, effective 1st August 2026:

BenchCoram (Members)CategorySitting Days
Delhi Sh. Sanjay Kumar Aggarwal, Vice-President + Sh. Rajiv Kapoor, TM (Centre) Category-I All working days
Delhi Sh. Arun Kumar Singal, Judicial Member + Sh. Sanjeev Kumar Jain, TM (State) Category-II All working days
Chennai Sh. Praveen Kumar Jain, Vice-President + Sh. Shaik Khader Rahman, TM (Centre) Category-I Monday & Tuesday
Chennai Sh. Praveen Kumar Jain, Vice-President + Sh. Kadirvelu Gnanasekaran, TM (State) Category-II Wednesday
Coimbatore Sh. Praveen Kumar Jain, Vice-President + Sh. M. Mathew Jolly, TM (Centre) Categories I & II Thursday
Madurai Sh. Praveen Kumar Jain, Vice-President + Sh. Selvaraj Gnanakumar, TM (State) Categories I & II 1st, 2nd & 3rd Friday of every month
Puducherry (Circuit) Sh. Praveen Kumar Jain, Vice-President + Sh. Shaik Khader Rahman, TM (Centre) Categories I & II 4th & 5th Friday of every month
Lucknow Sh. Santosh Kumar Srivastava, Judicial Member + Sh. Arvind Kumar, TM (State) Category-I All working days
Lucknow Sh. Narendra Kumar, Judicial Member + Sh. Alok Chopra, TM (Centre) Category-II All working days

3. Revised Classification of Cases — All Benches (except Bengaluru)

The revised two-category classification applies to all GSTAT Benches across India, except the Bengaluru Bench:

Category-I Cases (18 items)
  1. Misclassification of any goods or services or both
  2. Wrong applicability of a notification issued under the Act
  3. Incorrect determination of time of supply
  4. Incorrect determination of value of supply
  5. Incorrect admissibility of ITC / credit to credit ledger / denial of ITC / blocking of credit
  6. Incorrect determination of liability to pay tax on any goods or services
  7. Disqualification of GSTP / cancellation of enrolment of GSTP
  8. Transfer / initiation of recovery / special mode of recovery (all kinds of garnishee)
  9. Tax wrongfully collected / tax collected not paid to Government
  10. Order of assessment (incl. non-filer, evading registration, protective assessment)
  11. Re-credit in credit ledger of rejected refund claim / wrongly obtained refund deposited
  12. Order rejecting / granting provisional refund
  13. Order denying / reducing / withholding / granting refund
  14. Issues related to provisional assessment
  15. Seizure / confiscation of goods, books, property or their release
  16. Rectification / withdrawal of an earlier order
  17. Order creating / modifying / withdrawing demand under earlier law
  18. Order permitting payment in instalments
Category-II Cases (18 items)
  1. Whether applicant is required to be registered / granted suo moto registration
  2. Whether a particular activity results in supply of goods or services
  3. Tax not paid / short paid on outward supply u/s 73
  4. Excess ITC availed / utilised u/s 73
  5. Fraud or wilful suppression — non-payment / short payment u/s 74
  6. Excess ITC availed / utilised determined u/s 74
  7. Rejection / acceptance of application for registration
  8. Rejection / acceptance of application for amendment to registration
  9. Suspension of registration
  10. Order dropping show-cause in relation to registration
  11. Denial of facility to pay tax under composition scheme
  12. Cancellation of registration
  13. Rejection / acceptance of application for revocation of cancellation
  14. Order accepting reply of taxpayer / dropping show cause notice
  15. Provisional attachment of property
  16. Order imposing penalty
  17. Compounding of offence or withdrawal of such order
  18. Residual — any other matter not covered under Categories I & II

4. Special Classification — Bengaluru Bench (Karnataka)

The Bengaluru Bench alone follows a three-category classification with three coordinate Benches:

Coram (Members)CategorySitting Days
Sh. H. G. Nagarathna, Vice-President + Sh. D. Jagannatha Sagar, TM (State) Category-I All working days
Sh. Srikanth Venkatraman, Judicial Member + Ms. Sudha Koka, TM (Centre) Category-II All working days
Sh. Prabhakaran P. M., Judicial Member + Sh. Ravi Jesuraj S., TM (State) Category-III All working days
CategoryBroad Coverage (Bengaluru Bench)
Category-I Classification of goods/services; applicability of notifications; time and value of supply; ITC admissibility / denial / blocking; liability to pay tax; refund matters (re-credit, provisional refund, denial / withholding / grant of refund); provisional assessment; seizure / confiscation and release; residual matters not covered elsewhere. (12 items)
Category-II Requirement of registration / suo moto registration; whether an activity is a supply; GSTP disqualification; recovery / garnishee; tax wrongfully collected; assessment orders (non-filer / protective); payment in instalments; provisional attachment; penalty; rectification / withdrawal of orders; demands under earlier law; compounding of offences. (12 items)
Category-III Section 73 demands (tax short paid, excess ITC); Section 74 demands (fraud / wilful suppression, excess ITC); registration matters — application, amendment, suspension, cancellation, revocation of cancellation, dropping of SCN; composition scheme denial; order accepting taxpayer's reply. (12 items)

5. Other Key Directions

Part-Heard Matters: All part-heard matters stand released and shall be reassigned in accordance with the revised classification and assignment under this Office Order.