Delhi or State Bench? Which GSTAT Bench Gets Your Appeal | Day 15/30 | GST with Saradha in Tamil

#PlaceOfSupply issues are to be filed in #PrincipalBench of #GSTAT - #Day15ofGSTAT

But how do you spot it? is the practical question.

Section 109(5) - #POS and #AntiProfiteering go only to the Principal Bench at New Delhi. But here's the trap nobody warns you about: how do you even know your case has a place-of-supply issue hiding in it? Let me show you, with a demand you've all seen.

Take a classic: a #ReverseCharge demand on #ImportOfServices.
Section 2(11) of the IGST Act stipulates 3 conditions, and all three must be met.
1️⃣ Supplier is located outside India.
2️⃣ Recipient is located in India.
3️⃣ Place of supply is in India.

Now watch the same demand route to two different benches, depending on what's actually being disputed.

Say the dispute is about condition 2️⃣— whether the recipient is even located in India at all. Maybe it's about which establishment is the real recipient. That is a location-of-recipient question. It is not a place-of-supply question. So that appeal goes to your #StateBench.

But say the dispute is about condition 3️⃣— the POS is in or outside India. That is a place-of-supply issue. And it goes only to the Principal Bench in Delhi.

Same demand. Same section. But the bench flips, based purely on which limb you're contesting. That is the precision this Tribunal demands.

⚠️ Section 13(2)'s default POS is itself the location of the recipient, the "location of recipient" and "place of supply" limbs can overlap in practice. So the litigator's safe rule is: if the POS is genuinely a live issue in the order, treat it as Principal Bench jurisdiction rather than risk the appeal being returned. Section 109(5) "any one of the issues" wording is a one-way ratchet toward Delhi, so when in doubt, Delhi is the defensible choice.

⚠️ Even if just one issue, out of many in your appeal order, relates to POS, the entire matter goes to the Principal Bench. You don't split it. One POS question pulls the whole file to Delhi.

So before you file, audit every issue in your order. Find one Section 13 question buried in there, and your bench is decided at Delhi. But if non of the matter has POS issue, it goes to your State Bench.

Which raises a question I get constantly: does every State even have its own bench? And here in Tamil Nadu — is it only Chennai, or somewhere else too? The answer surprises almost everyone. That's tomorrow. Day 16.

#GSTATwithSaradha
#GGSH

#GSTwithSaradha #30DaysOfGSTAT #IGST #Section13 #Section109 #GSTLitigation

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