New Delhi GST Appellate Tribunal Bench Authorized to Hear Appeals
The Principal Bench of the GST Appellate Tribunal in New Delhi is now officially authorized to hear specific tax appeals.
- Document
- Central Tax 02/2026-Central Tax
- Dated
- 07 May 2026
- Effective
- 1st day of April, 2026
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The Principal Bench in New Delhi can now hear appeals under section 101B.
- Section 101B covers appeals related to the National Anti-Profiteering Authority.
- This change is officially effective from April 1, 2026.
In short
This notification formally grants the Principal Bench of the Goods and Services Tax (GST) Appellate Tribunal in New Delhi the legal power to hear and decide on appeals filed under section 101B of the GST Act.
What has changed
How it worked before
Previously, there was no specific administrative empowerment for this bench to handle these particular appeals under the new tribunal structure.
What has changed
The government has officially designated the Principal Bench in New Delhi as the correct authority to process appeals regarding anti-profiteering matters.
Who this affects
This affects businesses or individuals who have filed or intend to file an appeal under section 101B of the Central Goods and Services Tax Act.
What you should do
No action is required from you. This is an internal administrative update regarding which court bench handles your case.
If you do nothing
You do not need to take any action, so there are no consequences for ignoring this update. Your appeal will simply be processed by the authorized bench in New Delhi as intended by the law.
The terms explained
- Appellate Tribunal
- A specialized court that hears appeals against orders passed by lower tax authorities.
- Principal Bench
- The main or primary office of the tribunal, located in New Delhi.
- Section 101B
- A specific part of the GST law dealing with appeals against anti-profiteering orders.
The original document
| Issued by | GST |
|---|---|
| Document | Central Tax 02/2026-Central Tax |
| Full title | Seeks to empower 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. |
| Issued on | 07 May 2026 |
| Effective | 1st day of April, 2026 |
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