Constitution of Principal Bench: GST appellate tribunal bench established effective from notification publication on Council recommendation. The Central Government, on the recommendation of the Goods and Services Tax Council and under section 109(3) of the Central Goods and Services Tax Act, constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal at New Delhi with effect from the date of publication of the notification, and supersedes the earlier notification S.O.1359(E) except as to prior actions or omissions.