Type of cases in which appeal shall be heard only by GSTAT Principal Bench

Government has notified Cases / class of cases in respect of which appeal shall be heard only by the GSTAT Principal Bench

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

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