{"id":5816,"date":"2026-05-11T11:08:53","date_gmt":"2026-05-11T11:08:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5816"},"modified":"2026-05-11T11:09:01","modified_gmt":"2026-05-11T11:09:01","slug":"gst-notification-02-2026-dated-07-05-2026-gstat-principal-bench-empowered-to-hear-section-101b-appeals","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/11\/gst-notification-02-2026-dated-07-05-2026-gstat-principal-bench-empowered-to-hear-section-101b-appeals\/","title":{"rendered":"GST Notification 02\/2026 Dated 07\/05\/2026 &#8211; GSTAT Principal Bench empowered to hear Section 101B Appeals\u00a0"},"content":{"rendered":"\n<p>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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1awl66JI4gXvrJAihl3byPBTyaWbLLQHk\/view?usp=sharing\"><em>(Link: CGST Notification 02\/2026 Dated 07\/05\/2026<\/em><\/a><em>,&nbsp;<\/em><a href=\"https:\/\/drive.google.com\/file\/d\/1XDmtSHPW2mg882wuSEOcP4ynVs_kUBOS\/view?usp=sharing\"><em>Corrigendum Dated 08\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification empowers the Principal Bench of the GST Appellate Tribunal (GSTAT) New Delhi, to hear appeals filed under Section [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,26],"tags":[],"class_list":["post-5816","post","type-post","status-publish","format-standard","hentry","category-gst","category-notifications-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Notification 02\/2026 Dated 07\/05\/2026 - GSTAT Principal Bench empowered to hear Section 101B Appeals\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/11\/gst-notification-02-2026-dated-07-05-2026-gstat-principal-bench-empowered-to-hear-section-101b-appeals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Notification 02\/2026 Dated 07\/05\/2026 - GSTAT Principal Bench empowered to hear Section 101B Appeals\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The notification empowers the Principal Bench of the GST Appellate Tribunal (GSTAT) New Delhi, to hear appeals filed under Section [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/11\/gst-notification-02-2026-dated-07-05-2026-gstat-principal-bench-empowered-to-hear-section-101b-appeals\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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