Quick Summary
The Ministry of Finance, Department of Revenue, has issued Notification No. 18/2024 - Central Tax dated May 7, 2026, empowering the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, to hear appeals filed under Section 101B of the Central Goods and Services Tax (CGST) Act, 2017. The notification has been issued under the powers conferred by sub-section (1A) of Section 101A of the CGST Act, 2017, based on the recommendations of the GST Council. Key Highlights
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FAQ :
The GSTAT Principal Bench in New Delhi has been empowered to hear appeals under Section 101B of the CGST Act, 2017, with the notification being effective retrospectively from April 1, 2026.
The appeals are filed under Section 101B of the Central Goods and Services Tax (CGST) Act, 2017.
Section 101B of the CGST Act deals with appeals against orders passed by the National or Regional Benches of the GST Appellate Authority for Advance Ruling (AAAR).
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) is located in New Delhi.
The notification was issued by the Ministry of Finance, Department of Revenue.
This move is expected to streamline the GST litigation framework, strengthen the appellate mechanism, and ensure greater procedural clarity and faster disposal of GST-related appellate matters.
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