Home India Ministry of Finance Corrigendum in the amended Notification dated 26 November, 2...
Date: 29-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Corrigendum in the amended Notification dated 26 November, 2024 notifying the jurisdiction of the State Benches of the GSTAT.

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification is a corrigendum to an earlier notification (S.O. 5063(E) dated November 26, 2024) regarding the jurisdiction of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT).
  • The corrigendum specifically addresses a typographical error in the list of districts under the jurisdiction of the Jaipur bench.

Key Changes

  • The original notification (S.O. 5063(E)) incorrectly listed 'Alwar' as a district under the jurisdiction of the Jaipur bench of the GSTAT.
  • This corrigendum substitutes the word 'Alwar' with 'Ajmer' in the list of districts under the jurisdiction of the Jaipur bench.
  • This change is made in column (4), serial number 1, against the entry 'Jaipur' in column (3), and serial number 21 in column (1).

Impact Analysis

Stakeholders

  • Businesses and individuals in Alwar will no longer have their GST appeals heard by the Jaipur bench of the GSTAT. They will be under a different bench as per the original notification S.O.5063(E).

Action Items

  • The GSTAT and relevant government departments should update their records and systems to reflect this change.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government body responsible for issuing the notification and corrigendum. Goods and Services Tax Appellate Tribunal (GSTAT): The appellate body responsible for hearing appeals related to GST matters. S.O. 5063(E): The original notification dated November 26, 2024, which contained the error being corrected. Jaipur Bench: One of the state benches of the GSTAT, whose jurisdiction is being clarified by this corrigendum. Ajmer: A district that is now correctly listed under the jurisdiction of the Jaipur bench of the GSTAT. Alwar: A district that was incorrectly listed under the jurisdiction of the Jaipur bench in the original notification.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-29112024-259025 CG-DxLx-xEG-I2D9H1x1x2x0 24-259025 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4738] नई दिल्ली, िुक्रिार, निम्ब र 29, 2024/ अग्रहायण 8, 1946 No. 4738] NEW DELHI, FRIDAY, NOVEMBER 29, 2024/ AGRAHAYANA 8, 1946 जित्त मंत्रालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 29 निम्बर, 2024 का.आ. 5128(अ).—दिनाकं 26 निंबर 2024 के एस.ओ. 5063(ई), के माध्यम स े भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) म ें दिनांक 26 निंबर 2024 को भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना म ें प्रकाजित माल और सेिा कर अपीलीय न्यायाजधकरण की राज्य पीठों के अजधकार क्षेत्र का गठन करने िाल े जिलों को अजधसूजचत करने के जलए संिोजधत अजधसूचना के संबधं में जित्त मंत्रालय (रािस्ट्ि जिभाग) एतद्द्वारा जनम्नजलजखत िुजिपत्र िारी करता ह:ै " कॉलम (1) की क्रम संख्या 21 में, कॉलम (3) की प्रजिजि ियपुर के समक्ष, कॉलम (4) के क्रम 1 में, "अलिर" िब्ि के स्ट्थान पर, "अिमेर" िब्ि प्रजतस्ट्थाजपत दकया िाएगा।" [फा. सं. ए-50050/99/2024-िीएसटीएटी-डीओआर] जिकाि कुमार, उप सजचि 7717 GI/20242 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th November, 2024 S.O. 5128(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (ii), dated 26th November 2024 vide S.O.5063(E), Dated 26th November 2024 regarding the amendment Notification for notifying the districts forming the jurisdiction of the State Benches of Goods and Services Tax Appellate Tribunal, the Ministry of Finance (Department of Revenue) hereby makes the following corrigendum as detailed below: "In the serial number 21 of column (1), against entry Jaipur in column (3), in the Sr. 1 of Column (4), for the word “Alwar”, the word “Ajmer’, shall be substituted." [F. No. A-50050/99/2024-GSTAT-DOR] VIKASH KUMAR, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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