Principal Bench of GST Appellate Tribunal Authorized for Section 101B Appeals

The Central Government has formally vested the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, with authority to hear appeals filed under Section 101B of the Central Goods and Services Tax Act, 2017. This empowerment has been notified through Notification No. 18/2024 – Central Tax dated 7th May 2026, issued by the Ministry of Finance, Department of Revenue.

Although the notification bears the number “18/2024”, the context and date indicate that the correct number is likely to be 18/2026, and a corrigendum is expected to clarify this technical inconsistency.

Statutory Basis of the Notification

The notification has been issued in exercise of the powers granted under Section 101A(1A) of the Central Goods and Services Tax Act, 2017 (CGST Act 2017). This provision enables the Central Government, acting on the recommendations of the GST Council, to empower the Appellate Tribunal (or any of its benches) to hear appeals in specific classes of cases.

The key elements are:

  • The source of power is Section 101A(1A) of the CGST Act.
  • The decision to empower the Principal Bench is based on recommendations of the GST Council.
  • The Bench being empowered is the Principal Bench of the GST Appellate Tribunal, New Delhi, constituted under Section 109(3) of the CGST Act.

Note: Section 109(3) deals with the constitution of the Principal Bench of the Appellate Tribunal, while Section 101B governs appeals against advance rulings.

Scope of Power Under Section 101B

Section 101B of the CGST Act provides for appeals against advance rulings. Advance rulings under GST are critical for providing certainty to an assessee regarding the tax implications of proposed or existing transactions. These rulings are originally issued by the Authority for Advance Ruling (AAR) and, in certain situations, by the Appellate Authority for Advance Ruling (AAAR).

The newly issued notification specifically:

  • Empowers the Principal Bench of the Appellate Tribunal, New Delhi,
  • To hear and decide appeals made under Section 101B of the CGST Act, 2017.

In practical terms, this means that disputes or grievances arising from advance rulings that fall within the ambit of Section 101B will now be adjudicated by the Principal Bench of the GSTAT at New Delhi, until any further restructuring or additional benches are notified.

Text and Legal Effect of Notification No. 18/2024 – Central Tax

The operative portion of the notification states (key extracts retained as-is):

“In exercise of the powers conferred by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby empowers the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act, to hear appeals made under section 101B of the said Act.”

Thus, the formal delegation of jurisdiction to the Principal Bench has been clearly articulated and linked directly to the statutory provisions.

The notification further states:

“This notification shall be deemed to have come into force on the 1st day of April, 2026.”