Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-17092025-266215
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
6188 GI/2025
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.
Digitally signed by SARVESH
SARVESH KUMAR KUMAR SRIVASTAVA
SRIVASTAVA Date: 200