Cases to be Heard Exclusively by the Principal Bench of GST Applicable to Specific Classes of Cases under CGST and IGST Acts

Notification of Cases Heard by Principal Bench under Section 109(5) of CGST Act, 2017

The Ministry of Finance, Department of Revenue, issued a notification on September 17, 2025, under the Central Goods and Services Tax Act, 2017. This notification, identified as S.O. 4219(E), is based on the powers given by the third proviso to sub-section (5) of section 109 of the Act. It specifies that certain cases or classes of cases will be heard exclusively by the Principal Bench. These cases include those pending before two or more State Benches where the President determines that they involve the same legal question. Additionally, cases involving issues covered under section 14 or section 14A of the Integrated Goods and Services Tax Act, 2017, and section 20 of the Central Goods and Services Tax Act, 2017, are also to be heard by the Principal Bench. This decision was made following recommendations from the GST Council and is intended to streamline the handling of cases with overlapping legal questions or issues. The notification is signed by Balasubramanian Krishnamurthy, Joint Secretary.