Notification No 02/2026-CT
Notification No. 02/2026-CT Dated 07-05-2026 Issued for GSTAT Principal Bench Empowered to Hear Appeals Against NAAAR Orders from 1 April 2026.
- The Central Government has authorized the Principal Bench of GST Appellate Tribunal (GSTAT), New Delhi to hear appeals filed under Section 101B of the CGST Act.
- Section 101B deals with appeals against orders passed by the National Appellate Authority for Advance Ruling (NAAAR). Accordingly, where a taxpayer or department is aggrieved by an order of NAAAR, the appeal will now lie before the Principal Bench of GSTAT, New Delhi.
- The notification shall be deemed to have come into force from 04.2026.
