Quick Summary
The Ministry of Finance (Department of Revenue) has issued Notification S.O. 4219(E) under Section 109(5) of the Central Goods and Services Tax (CGST) Act, 2017, specifying the types of cases that will be heard only by the Principal Bench of the GST Appellate Tribunal (GSTAT). The decision, based on
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FAQ :
The Ministry of Finance (Department of Revenue) issued the notification.
The main purpose is to ensure consistency in rulings on critical legal issues and prevent conflicting decisions by different State Benches of the GSTAT.
Cases with identical legal questions across states needing uniform interpretation, and appeals involving specific provisions of the IGST Act (Sections 14 or 14A) and CGST Act (Section 20) will be heard exclusively by the Principal Bench.
The GST Appellate Tribunal (GSTAT) is a body that hears appeals related to Goods and Services Tax.
The cases are governed by the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated Goods and Services Tax (IGST) Act, 2017.
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