Govt Empowers GSTAT Principal Bench, New Delhi, to Hear Appeals under Section 101B of CGST Act
The Central Government of India has granted the Principal Bench of the GST Appellate Tribunal, New Delhi, authority to hear and decide on appeals furnished under section 101B of the Central Goods and Services Tax Act, 2017. The Bench has been established under sub-section (3) of section 109 of the CGST Act.
The government has granted this aforementioned approval in pursuance of its powers granted under sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12 of 2017), through a Ministry of Finance (Department of Revenue) Notification No. S.O. 2286(E), dated May 07, 2026.
The directions in the present notification have come into effect from April 01, 2026.
Refer to the official notification for complete information.
