The Government of Uttar Pradesh, on May 22, 2026, issued detailed guidelines regarding the constitution and functioning of Zonal Law Committees for reviewing first appellate orders and deciding on the filing of departmental appeals before the GST Appellate Tribunal (GSTAT). The circular aims to ensure uniformity, consistency, and effective protection of revenue interests while reviewing appellate decisions under the GST laws.
The circular reiterates the monetary limits prescribed for departmental appeals, namely ₹20 lakh before GSTAT, ₹1 crore before the High Court, and ₹2 crore before the Supreme Court, subject to specified exceptions such as constitutional validity matters, classification, valuation, refunds, place of supply issues, recurring legal questions, adverse remarks against the department, and cases involving substantial revenue implications. It further prescribes the composition of Zonal Law Committees, meeting procedures, record-keeping requirements, and timelines for reviewing appellate orders.
Additionally, the circular directs the Committees to assess the quality of adjudication and appellate orders, identify best practices for dissemination across zones, and recommend accountability in cases involving poor-quality orders, legal lapses, or factual errors resulting in adverse revenue outcomes. The Committees are required to meet at least twice every month and ensure timely decisions regarding appeals before statutory limitation periods expire.
[Circular No. Va. Anu./Paripatra/2026-27]
