The Ministry of Finance, Department of Revenue, has issued a significant notification on December 29, 2023, exercising powers conferred by sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017). This notification, marked as S.O. 1(E), supersedes the earlier notification number S.O.1359(E) dated March 13, 2019.
As per the latest notification, the Central Government, acting on the recommendations of the Goods and Services Tax Council, officially establishes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi. This move comes into effect immediately from the date of publication of the notification in the official Gazette.
The Goods and Services Tax Appellate Tribunal plays a crucial role in adjudicating on appeals and disputes related to GST matters. The establishment of the Principal Bench in New Delhi signifies a centralized and authoritative forum for addressing GST-related appeals.
It’s important to note that this notification supersedes the previous notification, except concerning actions completed or omitted before the supersession. The Principal Bench is expected to enhance the efficiency and expediency of GST dispute resolution, providing a dedicated appellate forum for taxpayers.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th December, 2023
S.O. 1(E).- In exercise of the powers conferred by the sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O.1359(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 13th March, 2019, except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the official Gazette.
[F. No. A-50050/99/2018-Ad.1CCESTAT(Pt.)]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
