THE Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has formally commenced its functioning, marking a key development in the State’s indirect tax adjudication framework. The commencement has been notified through Public Notice No. 01/2026 dated April 23, 2026, issued by Assistant Registrar Almon Jiwan Kongari. The Raipur Bench is presently operating from the VAT Tribunal premises located at North B-Block, Sector-19, Vanijyik Kar-GST Bhavan, Nava Raipur, Atal Nagar.

 

The Bench will exercise jurisdiction over appeals arising under the Central Goods and Services Tax Act, 2017 and the Chhattisgarh State Goods and Services Tax Act, covering all GST-related disputes within the State. Officials indicated that the establishment of the Bench provides a dedicated appellate mechanism for taxpayers, trade and industry, reducing reliance on High Court intervention in matters involving factual disputes and tax quantification. All appeals and applications before the Tribunal are to be filed in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, particularly provisions under Chapter III governing institution of appeals.

 

The e-filing facility has been made operational through the designated portal, with support mechanisms including a toll-free helpline and online grievance redressal system for technical issues. The GST Appellate Tribunal Bar Association, Chhattisgarh has extended support to practitioners and taxpayers, offering assistance in filing procedures and representation before the Tribunal. Reacting to the development,

 

CA Sameer Kumar Singh, President of the Association, stated that the commencement of the Bench would facilitate resolution of a large number of pending disputes by providing an accessible and specialised forum within the State. The Association has also urged Chartered Accountants, Advocates and tax practitioners to familiarise themselves with the procedural framework to ensure smooth functioning of appellate processes.