Central Government constituted Principal Bench of the Appellate Tribunal, New Delhi
Notification on Empowerment of Appellate Tribunal under CGST Act (Notification No. 02/2026)
The Ministry of Finance, Department of Revenue, issued Notification No. 02/2026 - Central Tax on May 7, 2026. This notification is in accordance with the powers granted by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017. It authorizes the Principal Bench of the Appellate Tribunal in New Delhi, which is established under sub-section (3) of section 109 of the same Act, to hear appeals as per section 101B of the Act. The notification specifies that these provisions are effective retrospectively from April 1, 2026. The notification is issued under the authority of Balasubramanian Krishnamurthy, Joint Secretary, as indicated by the reference number F. No.A-50/2/2026-GSTAT-DOR.
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 1[02/2026]1 – CENTRAL TAX
New Delhi, the 7th May, 2026
S.O. 2286(E).— 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.
2. This notification shall be deemed to have come into force on the 1st day of April, 2026.
