GSTAT Mumbai Bench Operational from 11 June 2026: Key Update for Taxpayers

The Goods and Services Tax Appellate Tribunal (GSTAT), Mumbai Bench, has formally commenced functioning from 11 June 2026. This is an important development for taxpayers and businesses having GST appellate matters within the jurisdiction of Mumbai City, Mumbai Suburban and Goa.

Background

As per GSTAT Mumbai Bench Public Notice No. 01/2026 dated 11.06.2026, the Mumbai State Bench, including the Panaji Circuit Bench, has started functioning from its temporary premises at:

6th & 7th Floor, Central GST Bhawan,
Plot No. C-24, E Block,
Bandra Kurla Complex, Bandra (E),
Mumbai – 400051.

The jurisdiction of the Mumbai Bench has been notified by the Department of Revenue vide Notification No. S.O. 5063(E) dated 26.11.2024.

Jurisdiction Covered by GSTAT Mumbai Bench

The Mumbai Bench, including the Panaji Circuit Bench, will cover:

• Mumbai City District

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• Mumbai Suburban District

• All districts of the State of Goa through the Panaji Circuit Bench

Accordingly, GST appeals, applications and proceedings arising from these jurisdictions are now required to be filed before the GSTAT Mumbai Bench.

Appeals Before GSTAT

Appeals before the GST Appellate Tribunal are governed by Section 112 of the CGST Act, 2017. The Mumbai Bench will hear appeals under the CGST Act, 2017 and the respective State GST laws applicable to Maharashtra and Goa.

Taxpayers should ensure that appeals are filed within the prescribed limitation period and in accordance with the GSTAT (Procedure) Rules, 2025. The filing process is to be followed through the GSTAT e-filing portal.

Scrutiny and Defect Notices

The Public Notice further states that scrutiny of filed appeals has commenced. If any deficiencies are noticed in an appeal, defect notices will be issued through the GSTAT portal.

Taxpayers and authorised representatives should regularly check the portal and take timely action to rectify defects. Delay in rectification may affect the listing and hearing of the matter.

Important Compliance Points

Taxpayers should keep the following points in mind:

• Identify the correct jurisdiction before filing the appeal.

• Ensure that the appeal is filed before the Mumbai Bench where applicable.

• Follow the GSTAT (Procedure) Rules, 2025.

• Monitor the GSTAT portal for defect notices and procedural updates.

• Ensure proper documentation, appeal grounds, pre-deposit details and supporting records are ready before filing.

• Authorised representatives should also comply with Rule 122 of the GSTAT (Procedure) Rules, 2025 relating to dress code.

Conclusion

The operationalisation of the GSTAT Mumbai Bench is a significant step towards faster disposal of GST disputes for taxpayers in Mumbai City, Mumbai Suburban and Goa. Businesses with pending or proposed GST appeals should review their cases immediately and ensure timely filing and compliance with procedural requirements.

For expert guidance on this topic, contact your tax professional today.