Section 109 – Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017<\/p>\n
109. (1) The Government shall, on the recommendations of the Council, by notification,
\nconstitute with effect from such date as may be specified therein, an Appellate Tribunal
\nknown as the Goods and Services Tax Appellate Tribunal for hearing appeals against the
\norders passed by the Appellate Authority or the Revisional Authority.
\n(2) The powers of the Appellate Tribunal shall be exercisable by the National Bench
\nand Benches thereof (hereinafter in this Chapter referred to as \u201cRegional Benches\u201d), State
\nBench and Benches thereof (hereafter in this Chapter referred to as \u201cArea Benches\u201d).
\n(3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which
\nshall be presided over by the President and shall consist of one Technical Member (Centre)
\nand one Technical Member (State).
\n(4) The Government shall, on the recommendations of the Council, by notification,
\nconstitute such number of Regional Benches as may be required and such Regional Benches
\nshall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member
\n(State).
\n(5) The National Bench or Regional Benches of the Appellate Tribunal shall have
\njurisdiction to hear appeals against the orders passed by the Appellate Authority or the
\nRevisional Authority in the cases where one of the issues involved relates to the place of
\nsupply.
\n(6) The Government shall, by notification, specify for each State or Union territory, a
\nBench of the Appellate Tribunal (hereafter in this Chapter, referred to as \u201cState Bench\u201d) for
\nexercising the powers of the Appellate Tribunal within the concerned State or Union territory:
\nProvided that the Government shall, on receipt of a request from any State Government,
\nconstitute such number of Area Benches in that State, as may be recommended by the
\nCouncil:<\/p>\n
Provided further that the Government may, on receipt of a request from any State, or on
\nits own motion for a Union territory, notify the Appellate Tribunal in a State to act as the
\nAppellate Tribunal for any other State or Union territory, as may be recommended by the
\nCouncil, subject to such terms and conditions as may be prescribed.
\n(7) The State Bench or Area Benches shall have jurisdiction to hear appeals against
\nthe orders passed by the Appellate Authority or the Revisional Authority in the cases
\ninvolving matters other than those referred to in sub-section (5).
\n(8) The President and the State President shall, by general or special order, distribute
\nthe business or transfer cases among Regional Benches or, as the case may be, Area Benches
\nin a State.
\n(9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of a
\nJudicial Member, one Technical Member (Centre) and one Technical Member (State) and the
\nState Government may designate the senior most Judicial Member in a State as the State
\nPresident.
\n(10) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal
\nmay, with the approval of the President or, as the case may be, the State President, be heard
\nby a Bench of two Members:
\nProvided that any appeal where the tax or input tax credit involved or the difference in
\ntax or input tax credit involved or the amount of fine, fee or penalty determined in any order
\nappealed against, does not exceed five lakh rupees and which does not involve any question
\nof law may, with the approval of the President and subject to such conditions as may be
\nprescribed on the recommendations of the Council, be heard by a bench consisting of a
\nsingle member.
\n(11) If the Members of the National Bench, Regional Benches, State Bench or Area
\nBenches differ in opinion on any point or points, it shall be decided according to the opinion
\nof the majority, if there is a majority, but if the Members are equally divided, they shall state
\nthe point or points on which they differ, and the case shall be referred by the President or as
\nthe case may be, State President for hearing on such point or points to one or more of the
\nother Members of the National Bench, Regional Benches, State Bench or Area Benches and
\nsuch point or points shall be decided according to the opinion of the majority of Members
\nwho have heard the case, including those who first heard it.
\n(12) The Government, in consultation with the President may, for the administrative
\nconvenience, transfer\u2014
\n(a) any Judicial Member or a Member Technical (State) from one Bench to another
\nBench, whether National or Regional; or
\n(b) any Member Technical (Centre) from one Bench to another Bench, whether
\nNational, Regional, State or Area.
\n(13) The State Government, in consultation with the State President may, for the
\nadministrative convenience, transfer a Judicial Member or a Member Technical (State) from
\none Bench to another Bench within the State.
\n(14) No act or proceedings of the Appellate Tribunal shall be questioned or shall be
\ninvalid merely on the ground of the existence of any vacancy or defect in the constitution of
\nthe Appellate Tribunal.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 109 – Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017 109. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the … Continue reading “Section 109 – Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/346"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=346"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/346\/revisions"}],"predecessor-version":[{"id":347,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/346\/revisions\/347"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}