The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench has officially commenced its operations from a temporary location in Chanakyapuri, New Delhi, marking a significant step in strengthening the GST appellate mechanism in the national capital.
The Delhi State Bench is currently functioning from the 3rd and 4th Floor, Samrat Hotel, Plot No. 50B, Kautilya Marg, Chanakyapuri, New Delhi – 110021. This move ensures the operationalization of the long-awaited GST appellate forum for taxpayers and authorities in Delhi.
The Bench has been vested with jurisdiction over all districts within the National Capital Territory (NCT) of Delhi, in accordance with the notification issued by the Department of Revenue (S.O. 5063(E) dated November 26, 2024). It will adjudicate appeals filed under both the Central Goods and Services Tax Act, 2017 and the corresponding State GST Act.
With the commencement of operations, all appeals, applications, and related proceedings arising within its jurisdiction are now required to be filed before the Delhi State Bench. The filings must strictly comply with the provisions of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, along with other applicable legal and procedural frameworks.
The procedural aspects for instituting appeals are governed by Chapter III of the GSTAT Procedure Rules, 2025. To facilitate stakeholders, the GSTAT portal hosts the e-filing advisory, procedural rules, and relevant presidential orders under its “Notice” section, ensuring accessibility and transparency in the appellate process.
In case of any difficulties during filing, appellants have been provided support mechanisms including a toll-free helpline (1800-103-4782) and an online helpdesk through the GSTAT e-filing portal.
The public notice has been issued in the interest of taxpayers, trade bodies, departmental authorities, and legal practitioners to formally notify the establishment and operational readiness of the Delhi State Bench. Industry associations, chambers of commerce, and tax bar bodies have also been requested to disseminate this information widely among stakeholders.
The operationalization of the GSTAT Delhi State Bench is expected to significantly ease the burden on High Courts and provide a dedicated forum for speedy resolution of GST disputes, thereby improving the overall efficiency of the indirect tax litigation framework in India.
