22 Judicial Members of GSTAT Designated as Vice Presidents Across State Benches

The Government of India has formally restructured the leadership framework of the Goods and Services Tax Appellate Tribunal (GSTAT) by elevating 22 Judicial Members to the position of Vice President for various State Benches. This development stems from Office Order No. 01/2026 dated 23 March 2026 and marks a significant step towards fully operationalising the appellate framework under the Goods and Services Tax regime.

Issued under the authority of the President of India and grounded in Section 109(7) of the Central Goods & Services Tax Act, 2017, this order systematically allocates Vice Presidential responsibilities to Judicial Members across a broad spectrum of states and union territories. The move is aimed at enhancing institutional capacity, regional representation, and administrative efficiency in GST dispute resolution.

Statutory Power under Section 109(7)

The designations are made in exercise of powers conferred on the President of India by Section 109(7) of the Central Goods & Services Tax Act, 2017. This provision empowers the President to designate Judicial Members of GSTAT as Vice Presidents for State Benches, thereby structuring the appellate hierarchy and ensuring proper administrative supervision of the benches.

Note: The use of Section 109(7) highlights that these are not fresh appointments to GSTAT, but designations of existing Judicial Members to additional leadership roles as Vice Presidents.

Objective Behind the Designations

The primary goals of this administrative action include:

  • Strengthening the leadership at State Bench level within GSTAT
  • Ensuring smoother functioning and better case management
  • Facilitating quicker adjudication of GST appeals
  • Promoting decentralised handling of GST litigation
  • Providing clear administrative accountability within the tribunal structure

By creating a robust layer of Vice Presidents across the country, the government is laying the groundwork for more efficient disposal of appeals under GST law, ultimately benefitting assessee, revenue authorities, and other stakeholders involved in indirect tax disputes.

Overview of Office Order No. 01/2026

The Office Order, bearing reference F. A-50050/99/2018-CESTAT-DOR-DOR-Part (3) and numbered as Office Order No. 01/2026, was issued by the Ministry of Finance, Department of Revenue, on 23 March 2026. Through this order, the President of India has “designated the following Judicial Members of GSTAT as Vice Presidents of their respective state benches” as specified therein.

The order explicitly identifies each Judicial Member and links them with the particular State Bench or group of States/Union Territories over which they will preside in their capacity as Vice President.

State-Wise Allocation of Vice Presidents

Detailed List of Designated Vice Presidents

The Office Order formally designates the following Judicial Members of GSTAT as Vice Presidents for the respective State Benches:

  1. Manoj Shankar – Vice President for the State Bench of Bihar
  2. Sanjay Kumar Aggarwal – Vice President for the State Bench of Delhi
  3. Rakesh Syal – Vice President for the State Bench of Haryana
  4. Ajai Kumar Srivastava – Vice President for the State Bench of Himachal Pradesh
  5. Jitendra Kumar Singh – Vice President for the State Bench of Jammu & Kashmir and Ladakh
  6. Tushar Kanti Satapathy – Vice President for the State Bench of Jharkhand
  7. Suman Jain – Vice President for the State Bench of Punjab and Chandigarh