The appeals, spread across six States, raise one identical question — whether GST applies to royalty paid to governments under mining leases — and now fall within the Principal Bench’s exclusive jurisdiction.
The President of the GST Appellate Tribunal has allowed five transfer applications filed by Oil & Natural Gas Corporation Limited and directed that 450 appeals pending before various benches be transferred to the Principal Bench at New Delhi [M/s Oil & Natural Gas Corporation Ltd. & Ors. v. Commissioner, CGST Ranchi & Ors.].
Justice (Retd.) Dr. Sanjaya Kumar Mishra, President, noted that all the appeals involve a single question of law: “Whether GST is applicable on royalty payments made to the Central/State Governments pursuant to Mining Leases entered between the Applicant and the Central/State Government, and refund of said amounts paid under protest?”
The appeals arise from Jharkhand, Assam, Andhra Pradesh, Gujarat, Maharashtra, Tamil Nadu and Tripura. Gujarat, Maharashtra, Tripura, Tamil Nadu and Assam conveyed no objection, while Jharkhand and Andhra Pradesh, though duly served, did not appear and were proceeded against ex parte.
Relying on the notification dated 17.09.2026 issued under the third proviso to Section 109(5) of the CGST Act, the President held that the Principal Bench has exclusive jurisdiction over such matters and allowed the applications under Section 109(6). The consolidation means a single ruling will now govern a large body of mining-royalty disputes for ONGC.
2026-juristway.com-3103-GSTAT(New Delhi-[PB])-GST
