Reference — Case Categories (Office Order No. 3/GSTAT/PB/2026)
Category I — Tax Demand & Substantive Issues
- Misclassification of goods or services
- Wrong applicability of a notification
- Incorrect determination of time / value of supply
- Incorrect admissibility or denial of ITC / blocking of credit
- Liability to pay tax; registration requirement
- Determination of tax not paid or short paid — Section 73 or 74
- Excess ITC availed / utilised — Section 73 or 74
Category II — Registration, Refund & Assessment
- Rejection / acceptance of registration applications or amendments
- Suspension, cancellation or revocation of registration
- Composition scheme denial; GSTP disqualification
- Recovery, protective assessment, non-filer assessment
- Refund orders (provisional, rejected, withheld, granted)
- Provisional assessment; re-credit in credit ledger
Category III — Seizure, Penalty & Residual
- Seizure / confiscation of goods, books or property
- Rectification / withdrawal of an earlier order
- Provisional attachment of property
- Penalty orders; compounding of offences
- Any other matter not covered under Category I or II
Note: All cases initially listed before a Division Bench; referred to Single Bench only if the Division Bench finds no question of law is involved (amount < Rs 50 lakhs).
Disclaimer: Jurisdiction is based on S.O. 5063(E) dated 26 November 2024 (as amended) and Office Order No. 3/GSTAT/PB/2026 dated 14 May 2026. Bench composition and sitting arrangements are subject to change. Verify current arrangements from the official GSTAT portal or registry before filing. This tool is for reference only and does not constitute legal advice.