The Central Government has issued Notification No. 02/2026 – Central Tax dated 7 May 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 in exercise of the powers conferred under Section 101A(1A) of the CGST Act on the recommendations of the GST Council. It also specifies that the notification shall be deemed to have come into force from 1 April 2026.
Key Highlights
- Notification No.: 02/2026 – Central Tax
- Notification Date: 7 May 2026
- Effective Date: Deemed to be effective from 1 April 2026
- Relevant Provision: Section 101A(1A) of the CGST Act, 2017
- Authority Empowered: Principal Bench of the GST Appellate Tribunal, New Delhi
- Purpose: To hear appeals filed under Section 101B of the CGST Act.
What Does the Notification Provide?
Through this notification, the Central Government has formally authorized the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, constituted under Section 109(3) of the CGST Act, to hear appeals made under Section 101B of the Act.
This notification establishes the jurisdiction of the Principal Bench for such appeals and provides legal clarity regarding the appellate authority competent to hear these matters.
Why is this Notification Important?
The notification is an important procedural development in the GST appellate framework. By empowering the Principal Bench of the GST Appellate Tribunal to hear appeals under Section 101B, the Government has operationalized the appellate mechanism contemplated under the CGST Act for these specific cases.
Taxpayers, tax professionals, and departmental authorities dealing with appeals under Section 101B should take note of the designated forum for filing and hearing such appeals.
Effective Date
Although the notification was issued on 7 May 2026, it has been given retrospective effect from 1 April 2026. Accordingly, appeals covered under Section 101B from that date onward will be governed by this notification.
Corrigendum Issued
The notification also records that the notification number originally mentioned as 18/2024 should be read as 02/2026, pursuant to Corrigendum S.O. 2349(E) dated 8 May 2026.
Conclusion
Notification No. 02/2026 – Central Tax marks another significant step in strengthening the GST dispute resolution mechanism. By empowering the Principal Bench of the GST Appellate Tribunal, New Delhi, to hear appeals under Section 101B of the CGST Act, the Government has provided greater procedural certainty regarding the appellate process.
Businesses and tax professionals should ensure that appeals falling under Section 101B are filed before the appropriate authority in accordance with this notification.
Need Assistance with GST Litigation or GST Appeals?
Seguro Advisors provides professional assistance in GST litigation, departmental proceedings, appellate matters, GST compliance, and advisory services. Contact our team for expert guidance on GST disputes and appellate proceedings.
Official Notification: Notification No. 02/2026 – Central Tax dated 7 May 2026.
Official PDF: https://taxinformation.cbic.gov.in/view-pdf/1010680/ENG/Notifications
