GSTAT Structure & Statistics at a glance, the tribunal's infrastructure

🏛️ GSTAT Structure & Statistics at a glance, the tribunal's infrastructure consists of:

• 40+ Locations Across India

• 24 States/UTs covered

• 100+ Officers

• 3 Case Categories

Hierarchy of Benches

1. Principal Bench: New Delhi

2. State Benches

3. Circuit Benches / Area Benches

📋 Case Categories Explained

The tribunal categorizes matters into three distinct types for listing and hearing purposes:

• Category I: Classification, Valuation, Time of Supply, ITC (Input Tax Credit), Tax Liability, Sec. 73 & 74 matters, etc.

• Category II: Registration, Amendment, Suspension, Cancellation, Composition, Assessment, Refund, Recovery, etc.

• Category III: Penalty, Seizure, Confiscation, Rectification, Attachment, Compounding & Residual matters.

🗺️ Geographic Distribution (Benches by Region)

• North: 8 Benches

• West: 9 Benches

• South: 8 Benches

• East: 4 Benches

• Uttar Pradesh: 5 Benches

• North East: 1 Bench

🏢 Comprehensive State-Wise Bench Allocation & Working Days

The following table decodes the official roster detailing the States, Bench locations, assigned Officers, and their specific working schedules:

State / UT	Bench Location	Officers (VP = Vice-President, JM = Judicial Member, TM-C = Technical Member Centre, TM-S = Technical Member State)	Working Days / Roster Schedule
Andhra Pradesh	Vijayawada	Sh. Bhaskar Reddy Vemireddy (VP) + Sh. Satish Kumar Agrawal (TM-C)	All Categories
Andhra Pradesh	Visakhapatnam	Heard through Vijayawada Bench	As Directed
Assam, Arunachal Pradesh, Meghalaya, Mizoram, Nagaland, Manipur, Tripura	Guwahati	Sh. Somnath Ganguli (VP) + Sh. Jogiranjan Panigrahi (TM-C)	All Working Days
Bihar	Patna	Sh. Manoj Shankar (VP) + Sh. Sanjay Kumar Mawandia (TM-S)	Mon–Wed (Category I)
Bihar	Patna	Sh. Manoj Shankar (JM) + Sh. Sanjay Kumar Mawandia (TM-S)	Thu–Fri (Category I & II)
Delhi	Delhi	Sh. Sanjay Kumar Aggarwal (VP) + Sh. Rajiv Kapoor (TM-C)	Mon–Wed (Category I)
Delhi	Delhi	Sh. Arun Kumar Singal (JM) + Sh. Rajiv Kapoor (TM-C)	Thu–Fri (Category II)
Chhattisgarh	Raipur	Sh. Pradeep Kumar Vyas (VP) + Sh. Chandra Bhushan Singh (TM-S)	All Working Days
Punjab & Chandigarh	Chandigarh	Sh. Jatinder Pal Singh (JM) + Sh. Pradeep Kumar Goel (TM-C)	All Working Days
Punjab	Jalandhar	Sh. Suman Jain (VP) + Sh. Harpinderpal Singh Ghotra (TM-S)	All Working Days
Gujarat	Ahmedabad	Sh. Gunvantlal M. Patel (VP) + Sh. Pramod Kumar Singh (TM-C)	Category I (All Working Days)
Gujarat	Ahmedabad	Ms. Shailaja S. Sawant (JM) + Sh. Dineshkumar V. Trivedi (TM-S)	Category II (All Working Days)
Gujarat	Rajkot	Sh. Pramod Kumar Rai (JM) + Sh. Kishori Lal (TM-C)	All Working Days
Gujarat	Surat	Sh. Sanjaykumar Dwivedi (JM) + Sh. Ramesh Kumar Hadvani (TM-S)	All Working Days
Haryana	Gurugram	Sh. Rakesh Syal (VP) + Sh. Sandeep Kumar (TM-C)	Mon–Wed
Haryana	Hisar	Sh. Vimal Kumar Sapra (JM) + Sh. Sandeep Kumar (TM-C)	Thu–Fri
Himachal Pradesh	Shimla	Sh. Ajai Kumar Srivastava (VP) + Sh. Hir Bhagat Negi (TM-C)	Mon–Wed (Category I)
Himachal Pradesh	Shimla	Sh. Ajai Kumar Srivastava (VP) + Sh. Amit Kashyap (TM-S)	Thu–Fri (Category II)
J&K	Jammu	Sh. Jitendra Kumar Singh (VP) + Ms. Sudha Koka (TM-C)	Mon–Thu
J&K	Srinagar	Sh. Jitendra Kumar Singh (VP) + Sh. Pramod Kumar (TM-C)	Friday
Jharkhand	Ranchi	Sh. Tushnar Kanti Satapathy (VP) + Sh. Bijoy Bihari Mohapatra (TM-C)	All Working Days
Karnataka	Bengaluru	Sh. H.G. Nagarattha (VP) + Sh. Jagannatha S. Dasappa (TM-S)	Category I
Karnataka	Bengaluru	Sh. Srikanth Venkatraman (JM) + Sh. Balaji Holla (TM-C)	Category II
Karnataka	Bengaluru	Sh. Prabhakaran P.M. (JM) + Sh. Ravi Jesuraj S. (TM-S)	Category III
Kerala & Lakshadweep	Ernakulam	Sh. Subramanya V. Rayaprol (VP) + Sh. Ramamoorthi Sriram (TM-C)	Mon–Wed
Kerala & Lakshadweep	Thiruvananthapuram	Same Officers as Ernakulam	Thu–Fri
Madhya Pradesh	Bhopal	Sh. Roopesh Chandra Varshney (VP) + Sh. Sunil Kumar Das (TM-C)	Thursday (Category I)
Madhya Pradesh	Bhopal	Sh. Upendra Kumar Singh (JM) + Sh. Sunil Kumar Das (TM-C)	Friday (Category II)
Maharashtra	Mumbai	Sh. Atul Madhukar Kurhekar (JM) + Sh. J. Michael Kennedy (TM-C)	Mon–Wed
Maharashtra	Mumbai	Sh. Atul Madhukar Kurhekar (JM) + Sh. David Thomas Alvairis (TM-S)	Thu & 1st–3rd Fri
Maharashtra	Panaji	Same Bench	4th & 5th Friday
Maharashtra	Nagpur	Sh. Rajeev P. Pande (VP) + Sh. Sunil Kumar Sinha (TM-C)	Mon–Wed
Maharashtra	Pune	Sh. Shridhar M. Bhosale (JM) + Sh. Nirmal Kumar Soren (TM-C)	All Working Days
Maharashtra	Thane	Sh. Ramesh Nair (JM) + Sh. Shahzad Ahmed (TM-S)	All Working Days
Maharashtra	Chhatrapati Sambhajinagar	Sh. Dharnendra Kumar Rana (JM) + Sh. Bhausaheb V. Borhade (TM-S)	All Working Days
Rajasthan	Jaipur	Sh. Vishesh Sharma (VP) + Sh. Sunil Kumar Sinha (TM-C)	Mon–Wed (Category I)
Rajasthan	Jaipur	Sh. Hemnat Bajaj (JM) + Sh. Sunil Kumar Sinha (TM-C)	Thu–Fri (Category II)
Rajasthan	Jodhpur	Ms. Jaishree Ahuja (JM) + Sh. Ram Niwas (TM-C)	Mon–Wed (Category I)
Rajasthan	Jodhpur	Sh. Rajkumar Sharma (JM) + Sh. Ram Niwas (TM-C)	Thu–Fri (Category II)
Odisha	Cuttack	Ms. Suchismita Misra (VP) + Sh. Sanjaya Kumar Sahoo (TM-C)	Mon–Wed
Odisha	Cuttack	Ms. Suchismita Misra (VP) + Sh. Ananda Satpathy (TM-S)	Thu–Fri
Tamil Nadu	Chennai	Sh. Praveen Kumar Jain (VP) + Sh. Shaik Khadar Rahman (TM-C)	Mon–Tue
Tamil Nadu	Chennai	Sh. Praveen Kumar Jain (VP) + Sh. M. Mathew Jolly (TM-C)	Wednesday
Tamil Nadu	Coimbatore	Same Officers as Chennai	Thursday
Tamil Nadu	Madurai	Same Officers as Chennai	1st–3rd Friday
Puducherry	Circuit Bench	Same Officers as Chennai	4th–5th Friday
Telangana	Hyderabad	Sh. Sandeep Kumar Sharma (VP) + Sh. Duvvuri Krishna Srinivas (TM-C)	Mon–Wed
Telangana	Hyderabad	Sh. A.P. Ravi (JM) + Sh. Duvvuri Krishna Srinivas (TM-C)	Thu–Fri
Uttar Pradesh	Ghaziabad	Sh. Sanjay Kumar Chandhariyavi (VP) + Ms. Sungita Sharma (TM-C)	All Working Days
Uttar Pradesh	Lucknow	Sh. Santosh Kumar Srivastava (JM) + Sh. Alok Chopra (TM-C)	Category I
Uttar Pradesh	Lucknow	Sh. Devendra Kumar (JM)	Category II
Uttar Pradesh	Prayagraj	Sh. Mahtab Ahmad (JM) + Sh. Ashish Verma (TM-C)	All Working Days
Uttar Pradesh	Varanasi	Sh. Naresh Kumar Bahadur Yadav (JM) + Sh. Ananjai Kumar Rai (TM-S)	All Working Days
Uttar Pradesh	Agra	Sh. Njeet Singe (JM)	All Working Days
Uttarakhand	Dehradun	Sh. Naresh Kumar (VP) + Sh. Anand Shah (TM-C)	Mon–Wed
Uttarakhand	Dehradun	Sh. Naresh Kumar (VP) + Sh. Anand Shah (TM-C)	Thu–Fri
West Bengal, Sikkim & Andaman & Nicobar	Kolkata	Sh. Satya Gopal Chattopadhyay (VP) + Sh. Bijoy Kumar Kar (TM-C)	Mon–Wed
West Bengal, Sikkim & Andaman & Nicobar	Kolkata	Sh. Satya Gopal Chattopadhyay (VP) + Sh. Bijoy Kumar Kar (TM-C)	Thu–Fri