GSTAT Clarifies Procedure for Listing Cases Before Single and Division Benches
The Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, recently shared an office order (No. 3/GSTAT/PB/2026) regarding the creation of benches.
The GSTAT stated that, under Section 109(8) of the CGST Act, 2017 and Rule 110A(1) of the CGST Rules, 2017, cases involving tax liability or other issues of less than Rs 50 lakhs, and which do not involve any question of law, will be heard by a Single Bench. However, this can be done only with the approval of the President. Before such a listing, the President of the GST Appellate Tribunal (GSTAT) or the Vice-Presidents of the State Benches must examine the records.
As per Rule 110A(2), if the Single Bench later finds that the case involves a question of law, it must record the reasons and send the matter back to a Division Bench. This can be done only after obtaining approval from the President or the concerned Vice-President.
Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025 allows the President to issue orders to remove any difficulties in the functioning of the Tribunal. To avoid difficulties in forming benches, it has now been decided that all pending cases and all new cases filed before the Principal Bench or State Benches will first be listed before a Division Bench.
If the Division Bench finds that a case does not involve any question of law, it will record the reasons and then place the matter before the President or the Vice-President for further directions, including possible listing before a Single Bench.
GSTAT further advised Vice-Presidents to take the necessary steps to implement these directions.
For complete details, refer to the following order:
