This notification empowers the Principal Bench of the Appellate Tribunal, New Delhi, constituted under Section 109(3) of the CGST Act, 2017, to hear appeals made under Section 101B of the Act. The notification has been issued under the powers conferred by Section 101A(1A) of the CGST Act, on the recommendations of the GST Council. It is deemed to have come into force with effect from 1 April 2026.

Note: The footnote states that the reference “18/2024” shall be read as “02/2026”, as corrected through Corrigendum S.O. 2349(E) dated 8 May 2026.