The Principal Bench directed transfer of Reliance Jio appeals pending before multiple State Benches, holding that only the Principal Bench has jurisdiction under Section 109(6) where identical questions of law are involved.
The GSTAT Principal Bench, New Delhi, has directed the transfer of multiple appeals filed by Reliance Jio Infocomm Limited pending before various State Benches to the Principal Bench, exercising jurisdiction under Section 109(6) of the CGST Act, 2017. [Reliance Jio Infocomm Limited v. Commissioner, CGST, Shimla Commissionerate & Ors.]
The Bench observed that when the President, GSTAT is satisfied that cases pending before two or more State Benches involve an identical question of law, only the Principal Bench has jurisdiction to decide such cases, and State Benches do not. Any decision by a State Bench in such cases would be without jurisdiction. The Registry was directed to communicate the order to all Vice Presidents, Members, and Registries of State Benches.
2026-juristway.com-3059-GSTAT(New Delhi-[PB])-GST
