The Ministry of Finance has notified the cases where the Principal Bench will hear the appeals.

On the recommendations of the Council, the government has notified the cases or class of cases, in respect of which an appeal shall be heard only by the Principal Bench.

Any case or class of cases, shall be heard by the Principal Bench where the matter is pending before two or more State Benches where the President is satisfied that an identical question of law is involved; where one or more issues involved covered under section 14 or section 14A of the Integrated Goods and Services Tax Act, 2017(13 of 2017); and where one or more issues involved therein is covered under section 20 of the Central Goods and Services Tax Act, 2017.

Notification Details

Date: 17th September, 2025

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