**Policy Summary:**
This notification, S.O. 4219(E), issued by the Ministry of Finance, Department of Revenue, on September 17, 2025, outlines specific cases under the Central Goods and Services Tax (CGST) Act, 2017 (12 of 2017) for which appeals will be exclusively heard by the Principal Bench. This directive is enacted under the authority of the third proviso to subsection (5) of section 109 of the CGST Act, 2017, based on the recommendations of the Council.
The cases or class of cases falling under this notification include:
a) Any case pending before two or more State Benches where the President determines that an identical question of law is involved.
b) Cases involving one or more issues covered under section 14 or section 14A of the Integrated Goods and Services Tax (IGST) Act, 2017 (13 of 2017).
c) Cases involving one or more issues covered under section 20 of the CGST Act, 2017 (12 of 2017).
The notification is documented under F. No. A-5072025-GSTAT-DoR and is issued by Balasubramanian Krishnamurthy, Joint Secretary.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referenced as '12 of 2017' in the notification.
Integrated Goods and Services Tax Act, 2017: A tax law in India, referenced as '13 of 2017' in the notification.
Council: Refers to the Goods and Services Tax (GST) Council, which makes recommendations related to GST laws.
Principal Bench: The designated location for hearing appeals related to specific cases or classes of cases.
State Benches: Refers to various state-level benches involved in hearing appeals.
Ministry of Finance: The government ministry responsible for revenue and financial matters.
Department of Revenue: A department within the Ministry of Finance.
BALASUBRAMANIAN KRISHNAMURTHY: Jt. Secy. , likely refers to a Joint Secretary in the Indian government, specifically associated with the Department of Revenue.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17092025-266215
CG-DxLx-xEG-I1D7H0x9x2x0 25-266215
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4102] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947
No. 4102] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग )
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
का.आ. 4219(अ).—सरकार, पररषि ् की जसफाररिों पर, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017
का 12) की धारा 109 की उपधारा (5) के तीसरे परंतुक द्वारा प्रित्त िजियों का प्रयोग करत े हुए, जनम्नजलजखत मामलों या
मामलों के िग गको अजधसूजचत करती ह ैजिनके संबंध म ेंअपील केिल प्रधान न्यायपीठ द्वारा सुनी िाएगी, अर्ागत्:-
दकसी मामले या मामलों के िग,ग -
(क) िो िो या अजधक राज्य न्यायपीठों के समक्ष िहां लंजबत ह ैंिहां अध्यक्ष का यह समाधान हो िाता ह ै दक
जिजध का समान प्रश्न अंतिगजलत ह;ै
(ख) िहां उसम ें ऐसे एक या अजधक मद्दु े अंतिगजलत ह ैं िो एकीकृत माल और सेिा कर अजधजनयम, 2017
(2017 का 13) की धारा 14 या धारा 14क के अतं गतग आत े हैं; और
(ग) िहां उसमें ऐसे एक या अजधक मुद्दे अंतिगजलत ह ैं िो केंद्रीय माल और सेिा कर अजधजनयम, 2017
(2017 का 12) की धारा 20 के अंतगगत आते ह ैं।
[फा. स. ं ए-50/7/2025-िीएसटीएटी-डीओआर]
बालसुब्रमजणयन कृष्णमूर्तग, संयिु सजचि
6188 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th September, 2025
S.O. 4219(E).—In exercise of the powers conferred by the third proviso to sub-section (5) of section 109 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) 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).
[F. No. A-50/7/2025-GSTAT-DoR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.