CBIC Notifies Cases to be Heard Exclusively by Principal Bench of GST Appellate Tribunal [Read Notification]

The board, exercising powers under the third proviso to Section 109(5) of the Central Goods and Services Tax Act, 2017, the Government has specified that cases will be mandatorily heard by the Principal Bench where:

(a) identical questions of law are pending before two or more State Benches and the President is satisfied of such overlap,

(b) appeals involve issues under Sections 14 or 14A of the Integrated GST Act, 2017, or

(c) issues fall under Section 20 of the CGST Act, 2017.

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This notification, which was released due to the GST Council's recommendations, seeks to ensure clarity and consistency in the way that important legal issues and interstate tax matters are interpreted.

The government intends to simplify the appellate process and avoid conflicting decisions from several State Benches by assigning such cases to the Principal Bench.

The notification reads as follows: “....the Government, on the recommendations of the Council, hereby notifies the following cases or class of cases, in respect of which an appeal shall be heard only by the Principal Bench, namely: —

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).”

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