GSTAT constitutes benches for Listing Cases Before Single and Division Benches The Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, recently shared an office order (No. 3/GSTAT/PB/2026) regarding the creation of benches. The GSTAT stated that, under Section 109(8) of the CGST Act, 2017 and Rule 110A(1) of the CGST Rules, 2017, cases involving…
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