Office Order No. 03/2025, Dated 26-12-2025
1. Background
The Government of India has issued an Office Order allocating benches to the appointed Members of the GST Appellate Tribunal (GSTAT). The allocation has been made with the approval of the competent authority and specifies the place of posting and bench-wise assignment for all appointed Members.
2. Categories of Members Covered
The Office Order covers postings of the following categories of GSTAT Members:
- Judicial Members
- Technical Members (Centre)
- Technical Members (State)
Each Member has been assigned to a specific bench and location across India.
3. Bench-wise Allocation
- The Office Order sets out bench-wise postings for all appointed Members
- Allocations specify:
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- The bench/location
- The capacity in which the Member will serve (Judicial/Technical – Centre/Technical – State)
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The allocation is intended to ensure functional readiness and balanced composition of GSTAT benches nationwide
4. Effective Date and Joining Instructions
- All Members have been directed to join their respective benches on 21 January 2026
- Compliance with the joining date is mandatory to enable timely commencement of tribunal operations
5. Administrative Significance
The bench allocation marks a critical step in:
- Operationalisation of the GST Appellate Tribunal
- Ensuring availability of appellate forums for GST disputes
- Strengthening the GST dispute resolution framework
- Reducing pendency and providing certainty to taxpayers and tax authorities
6. Implications for Stakeholders
For Taxpayers and Practitioners
- GST appellate remedies will become bench-specific and location-based
- Greater clarity on jurisdiction and forum for appeals
- Expected improvement in speed and accessibility of GST litigation
For Tax Authorities
- Clear deployment of Technical Members (Centre and State)
- Institutional readiness for hearing and disposal of appeals
7. Next Steps
Following the joining of Members on 21.01.2026, further actions may include:
- Notification of bench-wise jurisdiction
- Publication of cause lists and procedural guidelines
- Commencement of hearings by GSTAT benches
8. Key Takeaway
The Government has formally allocated benches and places of posting to all appointed Judicial and Technical Members of the GST Appellate Tribunal, with Members directed to join their respective benches on 21 January 2026, paving the way for full-scale functioning of GSTAT across India.
