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      Question

      The Principal Bench of the Goods and Services Tax

      Appellate Tribunal (GSTAT) is located in:
      A Mumbai Correct Answer Incorrect Answer
      B New Delhi Correct Answer Incorrect Answer
      C Bengaluru Correct Answer Incorrect Answer
      D Hyderabad Correct Answer Incorrect Answer
      E Kolkata Correct Answer Incorrect Answer

      Solution

      The described architecture places the Principal Bench in New Delhi, with State Benches (31 in total) spread nationwide. The digital enablement (e-Courts Portal) is integral to the structure, supporting filings and hearings alongside the physical bench network.

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