The Ministry of Finance, acting on recommendations from the Council, has issued a notification specifying that the Principal Bench of the GST Appellate Tribunal will now be the sole authority to hear appeals for certain cases. This move, made under the powers granted by the Central Goods and Services Tax Act, 2017, is intended to centralize the adjudication of complex or recurring legal issues. The Principal Bench will hear any cases pending before two or more State Benches if they involve an identical question of law. Additionally, it will have jurisdiction over cases that contain one or more issues related to Section 14 or 14A of the Integrated Goods and Services Tax Act, 2017, which pertains to the place of supply of goods or services. The Principal Bench will also hear cases involving issues covered under Section 20 of the Central Goods and Services Tax Act, 2017, which deals with input tax credit. This measure aims to ensure consistency and efficient resolution of legal matters across different jurisdictions.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th September, 2025
S.O. 4219(E).—In exercise of the powers conferred by the third proviso to sub-section (5) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Government, on the recommendations of the Council, hereby notifies the following cases or class of cases, in respect of which an appeal shall be heard only by the Principal Bench, namely: —
Any case or class of cases, —
(a) pending before two or more State Benches where the President is satisfied that an identical question of law is involved;
(b) where one or more issues involved therein covered under section 14 or section 14A of the Integrated Goods and Services Tax Act, 2017(13 of 2017); and
(c) where one or more issues involved therein is covered under section 20 of the Central Goods and Services Tax Act, 2017(12 of 2017).
[F. No. A-50/7/2025-GSTAT-DoR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
