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Core Purpose

Notification constituting the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi under sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017.

Detailed Summary

The Ministry of Finance, Department of Revenue, in a notification dated 29th December 2023 (S.O. 1(E)), issued in exercise of powers conferred by sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of its earlier notification S.O. 1359(E) dated 13th March 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) (except as respects things done or omitted before such supersession), constituted, on the recommendation of the Goods and Services Tax Council, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of the notification in the Official Gazette; it is issued under File No. A-50050/99/2018-Ad.1CCESTAT(Pt.) and signed by Balasubramanian Krishnamurthy, Joint Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01012024-251024 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1] NEW DELHI, MONDAY, JANUARY 1, 2024/PAUSHA 11, 1945 01 GI/2024 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th December, 2023 S.O. 1(E).—In exercise of the powers conferred by the sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O.1359(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 13th March, 2019, except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the official Gazette. [F. No. A-50050/99/2018-Ad.1CCESTAT(Pt.)] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

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