The Ministry of Finance (Department of Revenue) has issued an important Notification No. F. No. A-50/7/2025-GSTAT-DoR dated September 17, 2025, under the Central Goods and Services Tax Act, 2017. This move clarifies the class of cases that shall be heard exclusively by the Principal Bench of the GST Appellate Tribunal (GSTAT).
As per the notification, the following cases or classes of cases will now fall under the direct jurisdiction of the Principal Bench:
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).
This notification strengthens the appellate framework under GST, ensuring that critical matters involving uniformity of law and interpretation are addressed at the highest level of the GSTAT structure.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/MoF-GSTAT-NN-17.07.2025.pdf
