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 the recommendations of the GST Council, aims to ensure consistency in rulings on critical issues of law and interpretation.
Cases Reserved for the Principal Bench
As per the notification, the following categories of cases will fall under the exclusive jurisdiction of the Principal Bench:
Identical Legal Questions Across States
- Where two or more State Benches are dealing with cases involving the same question of law, and the GSTAT President is satisfied that a uniform interpretation is necessary.
Cases under IGST Act Provisions
- Appeals involving issues under Section 14 or Section 14A of the Integrated Goods and Services Tax (IGST) Act, 2017.
Cases under CGST Act Provisions
- Appeals involving issues covered under Section 20 of the CGST Act, 2017, which deals with provisions relating to the application of IGST Act principles to CGST.
Objective of the Notification
The move seeks to prevent conflicting decisions by State Benches on similar matters and to streamline the appellate process. By centralising critical disputes under the Principal Bench, the government aims to bring greater legal uniformity and certainty to the GST appellate framework.
Official copy of the notification has been attached
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