The notification empowers the Principal Bench of the GST Appellate Tribunal (GSTAT) New Delhi, to hear appeals filed under Section 101B of the CGST Act. It is now authorized to adjudicate appeals arising under the statutory framework relating to advance ruling matters under the GST law.
(Link: CGST Notification 02/2026 Dated 07/05/2026, Corrigendum Dated 08/02/2026)