GSTAT Constitutes Benches Across India: Office Order No. 3/2026 — Complete Guide

The GST Appellate Tribunal has moved fast. Less than three months after commencing adjudicatory operations on February 16, 2026, GSTAT President Dr. Sanjaya Kumar Mishra has issued Office Order No. 3/GSTAT/PB/2026 dated May 14, 2026, formally constituting benches across all Principal and State Benches and prescribing a comprehensive framework for categorising and listing GST appeals.

This order is significant for every business that has filed or is planning to file a GSTAT appeal. It tells you which category your case falls under, which bench will hear it, who the members are, and on which days. If you were waiting for clarity on the tribunal’s structure before filing, this order provides it.

At PGA & Co., we are representing clients before the Chandigarh Bench and Delhi Bench. This guide breaks down everything you need to know from Office Order No. 3.

The Single Bench vs Division Bench Question — Resolved

Section 109(8) of the CGST Act and Rule 110A of the CGST Rules allow matters below ₹50 lakh that do not involve a question of law to be heard by a Single Member Bench. This created uncertainty: would businesses with smaller disputes be heard by a single judge without the usual judicial + technical member combination?

Office Order No. 3 settles this definitively. The President has directed that all pending and future filings — regardless of value — shall first be listed before a Division Bench. Only after the Division Bench examines the matter and records a specific finding that no question of law is involved will it refer the case to the President or Vice-President for Single Bench assignment.

The practical implication: your appeal, whatever its value, will receive a full two-member hearing first. The Single Bench route is a downstream possibility, not the starting point.

This is a taxpayer-friendly position. A Division Bench brings two perspectives (Judicial Member + Technical Member) to every case before any decision is made about simplification.

The Three Categories of Cases: What Type Is Yours?

The Order classifies all GST disputes into three categories. Identifying your category matters because it determines which bench combination hears your case and on which days — particularly relevant at benches where different members sit on different days of the week.

Category I — Tax Liability and ITC Disputes (Substantive)

These are the most common and commercially significant cases:

• Misclassification of goods or services

• Wrong applicability of a GST notification

• Incorrect determination of time of supply

• Incorrect determination of value of supply

• ITC admissibility disputes — denial, blocking, credit ledger issues

• Incorrect determination of tax liability

• Registration disputes — whether registration was required or was granted suo motu

• Whether a transaction constitutes supply of goods or services

• Demand under Section 73 (non-fraud) — short payment or excess ITC

• Demand under Section 74 (fraud/suppression) — non-payment or excess ITC

If your GST demand relates to ITC mismatch, classification of services, or a Section 73/74 demand order, your case is Category I.

Category II — Registration, Assessment and Refund

These cases deal with procedural and administrative orders of the GST authority:

• Rejection or acceptance of registration applications and amendments

• Suspension or cancellation of GST registration

• Denial of composition scheme facility

• Revocation of cancellation applications

• Orders dropping show cause notices

• GSTP disqualification or enrolment cancellation

• Recovery proceedings and garnishee orders

• Tax wrongfully collected or not remitted to government

• Assessment orders including those for non-filers and evaders

• Refund orders — rejection, provisional, reduction, or withholding

• Re-credit of rejected refund claims

• Provisional assessment issues

Category III — Consequential Orders (Penalty, Seizure, Rectification)

These cases typically arise as a consequence of the main dispute in Category I or II:

• Seizure or confiscation of goods, books, or property

• Rectification or withdrawal of earlier orders

• Demand modification under pre-GST law

• Instalment payment orders

• Provisional attachment of property

• Penalty orders

• Compounding of offences

• Any other matter not covered under Category I or II (Residual)

Important rule: Category III matters are ordinarily heard by the same bench that is deciding the main Category I or II issue from which the consequential orders arise. Exception: Karnataka, Guwahati, and Kolkata State Benches operate differently.

State-wise Bench Constitution: Key Locations

Office Order No. 3 notifies the specific members and categories for every state bench. Here are the key benches relevant to PGA & Co.’s practice:

JM = Judicial Member | VP = Vice-President | TM = Technical Member (Centre/State)

What This Means if You’re Filing a GSTAT Appeal

1. All cases start at Division Bench — no shortcuts

Even if your disputed amount is below ₹50 lakh, you will be heard by a two-member Division Bench first. The Single Bench route is not the default. This is good news for substantive fairness.

2. Know your category before filing

Your case category determines which bench combination hears you and on which days. At Delhi, Category I sits Monday to Wednesday and Category II sits Thursday to Friday with the same Technical Member but different Judicial Member. Filing the wrong category information could affect listing.

3. Chandigarh Bench — all categories, all days

The Chandigarh Bench (Sh. Jatinder Pal Singh, Judicial Member, + Sh. Pradeep Kumar Goel, Technical Member-Centre) hears all three categories on all working days. This is one of the most active and accessible benches for Punjab, Haryana, Himachal Pradesh, and Chandigarh-based businesses. The Jalandhar Bench provides an additional forum for the region under VP Sh. Suman Jain.

4. Virtual and hybrid hearings available

Several benches have discretion to conduct virtual or hybrid hearings. The Hissar sub-bench specifically operates on circuit/virtual basis. Members assigned to neighbouring states can exercise discretion on hearing mode. This flexibility is especially relevant for businesses in tier-2 cities not co-located with a bench.

5. Category III cases follow the main case

If you have a penalty order or attachment order alongside a main demand dispute, the Category III matter will be heard by the same bench handling your Category I or II case. You don’t need to file separately or before a different bench for these consequential orders (except at Karnataka, Guwahati, and Kolkata).

Key Takeaways for Businesses

• June 30, 2026 deadline: This office order does not change the June 30 transitional filing deadline for pre-April 2026 orders. The deadline remains firm.

• Identify your category: Use the Category I/II/III classification to understand which bench members will hear you and on which days.

• Chandigarh businesses: The Chandigarh Bench (all categories, all days) and Jalandhar Bench are fully operational for Punjab and Chandigarh matters.

• Division Bench first: All matters go to Division Bench first. Single Bench assignment is a downstream possibility only after Division Bench examination.

• Prepare properly: The bench constitution is now clear. There is no procedural excuse to delay your appeal preparation. Start document compilation now.

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