Introduction:
The government has appointed three new technical members to GST Appellate Tribunal (GSTAT) benches in Uttar Pradesh, marking a crucial step towards operationalising the Tribunal. With GSTAT cases piling up for years, this appointment is expected to fast-track pending appeals, especially for taxpayers in Noida, Lucknow, and Prayagraj.
What Is the GST Appellate Tribunal (GSTAT)?
The GST Appellate Tribunal is the second level of appeal under the Goods and Services Tax (GST) regime. It is a quasi-judicial body that hears disputes related to GST assessments, penalties, refunds, and classification matters.
- Legal foundation: Sections 109 to 114 of the CGST Act, 2017
- Constitutional basis: Article 323B of the Indian Constitution
- Hierarchy: After appellate authority and before High Court
- Composition: Judicial and Technical Members (Centre and State)
New Appointments to GSTAT Benches in Uttar Pradesh
✅ Official Update
As per Ministry of Finance press release dated 2 July 2025:
The Appointments Committee of the Cabinet (ACC) has cleared the names of three Technical Members (Centre) for benches in Uttar Pradesh:
| Name of Member | Bench Location |
|---|---|
| Dr. Manish Kumar Sinha | Lucknow |
| Smt. G. Anupama | Prayagraj |
| Shri Sunil Kumar Singh | Ghaziabad (Noida bench) |
✅ Significance of These Appointments
- Operational readiness: With technical members in place, benches can now begin hearing appeals.
- Reduction in pendency: Thousands of unresolved GST appeals in UP may now get a hearing.
- Ease of doing business: Businesses get legal clarity faster, reducing compliance uncertainty.
- Access to justice: Taxpayers no longer need to approach High Courts directly, which delays justice and increases legal costs.
GSTAT Benches in UP: Locations & Structure
As per Notification No. S.O. 3222(E), dated 14 July 2023, the Government of India notified 31 State and Area Benches of the GSTAT. Uttar Pradesh has been allotted three benches:
| GSTAT Bench | Location | Jurisdiction |
|---|---|---|
| Principal Bench | Lucknow | Entire state, plus central appeals |
| Area Bench | Prayagraj | Western and central districts |
| Area Bench | Ghaziabad | NCR region incl. Noida, Meerut, etc. |
Each bench will comprise:
- 1 Judicial Member
- 1 Technical Member (Centre)
- 1 Technical Member (State)
Why This Matters for Taxpayers in Uttar Pradesh
Common Issues Pending Before GSTAT:
- Denial of Input Tax Credit (ITC)
- Classification disputes (goods vs. services)
- Valuation disagreements
- Refund rejections
- Penalties and demand notices
With GSTAT benches now functional:
- Faster relief: Small businesses can avoid prolonged litigation
- Avoid High Court: Many issues were previously stuck due to lack of Tribunal
- Clarity in interpretation: Consistent legal positions will evolve across the state
Expert View: Practical Tip for Taxpayers
“With the Tribunal becoming active, taxpayers with pending appellate cases should proactively revisit their documentation and legal submissions. A well-prepared appeal can now expect timely hearing, especially in UP,” says Rajesh Kumar, Indirect Tax Consultant, Lucknow.
What You Can Do Now
- If your GST appeal was kept on hold due to non-functional GSTAT, track your case status with appellate authority.
- For fresh appeals to GSTAT, file within the time limits under Section 112 of the CGST Act (3 months from appellate order; extendable by 3 months).
- Consult a GST expert to ensure your documentation aligns with tribunal practices.
FAQ on GSTAT Appointments
Q1. Are the GSTAT benches in Uttar Pradesh fully operational now?
With technical members appointed, benches are now moving towards full functionality. Judicial appointments are also being processed.
Q2. Can I still file an appeal to GSTAT now?
Yes, if the time limit under Section 112 of CGST Act hasn’t lapsed. If lapsed due to absence of Tribunal, the delay may be condoned based on future notifications or Supreme Court directions.
Q3. What happens to old cases pending with High Courts?
In many instances, High Courts had kept matters pending due to lack of Tribunal. Once benches start functioning, such cases may be transferred or withdrawn to GSTAT.
Final Thoughts
The appointment of technical members to GSTAT benches in Uttar Pradesh is a long-awaited reform that unlocks justice for thousands of taxpayers. It shows that the government is serious about strengthening tax dispute resolution and reducing compliance burden.
If you’re stuck with a pending GST case in UP — this is the time to act. Reach out to Efiletax for expert support on GST appeals, documentation, and Tribunal representation.
Summary
The government has appointed three Technical Members (Centre) to GSTAT benches in Uttar Pradesh—Lucknow, Prayagraj, and Ghaziabad—making the Tribunal operational. This move will expedite pending GST appeals and improve tax dispute resolution for UP taxpayers.