ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 18.09.2025
Government of India Notifies Cases to Be Heard Exclusively by Principal Bench of GST Appellate Tribunalβ β β Β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Introduction
On September 17, 2025, the Ministry of Finance (Department of Revenue) issued a significant notification (S.O. β 4219(E)) under the Central Goods and Services Tax Act, 2017 (CGST Act). β This notification outlines specific cases or classes of cases that will be heard exclusively by the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). β The decision, made on the recommendations of the GST Council, aims to streamline the appellate process and ensure consistency in judgments on critical legal matters.
Key Highlights of the Notification
The notification, issued under the third proviso to sub-section (5) of section 109 of the CGST Act, specifies three categories of cases that will be heard solely by Principal Bench:
- Cases Pending Before Multiple State Benches β If a case is pending before two or more State Benches and the President of the GSTAT is satisfied that an identical question of law is involved, such cases will be transferred to the Principal Bench. β This provision ensures uniformity in legal interpretation across states and avoids conflicting judgments.
- Cases Involving Sections 14 or 14A of the IGST Act, 2017 β Any case where one or more issues are covered under section 14 or section 14A of the Integrated Goods and Services Tax Act, 2017 (IGST Act) will be heard by the Principal Bench. β These sections deal with the determination of the place of supply and special provisions for goods and services, which are critical for interstate transactions.
- Cases Involving Section 20 of the CGST Act, 2017 β Cases involving issues under section 20 of the CGST Act, which pertains to the application of provisions of the CGST Act to the Union Territories, will also be heard by the Principal Bench. β This ensures that matters related to Union Territories are addressed uniformly.
Source: Ministry of Finance
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