Section 109
Constitution of Appellate Tribunal and Benches thereof.
GST
APPEALS AND REVISION
Section 109 of Central Goods And Services Tax Act, 2017
7[Constitution of Appellate Tribunal and Benches thereof.
109. (1) The Government shall, on the recommendations of the Council, by notification, establish 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 orders passed by the Appellate Authority or the Revisional Authority 8[, or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section].
(2) The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be exercised by the Principal Bench and the State Benches constituted under sub-section (3) and sub-section (4).
(3) The Government shall, by notification, constitute a Principal Bench of the Appellate Tribu
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be heard only by the Principal Bench.]
(6) 10[Subject to the provisions of sub-section (5), the President] shall, from time to time, by a general or special order, distribute the business of the Appellate Tribunal among the Benches and may transfer cases from one Bench to another.
(7) The senior-most Judicial Member within the State Benches, as may be notified, shall act as the Vice-President for such State Benches and shall exercise such powers of the President as may be prescribed, but for all other purposes be considered as a Member.
(8) Appeals, where the tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed fifty lakh rupees and which does not involve any question of law may, with the approval of the President, and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a single Member, and in all other cases, shall be heard together by one Judicial Member and o
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of a State Bench may be transferred to a State Bench only of the same State in which he was originally appointed, in consultation with the State Government.
(11) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely on the ground of the existence of any vacancy or defect in the constitution of the Appellate Tribunal.]
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NOTES:-
1.
Inserted vide Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 w.e.f. 08-07-2017
2.
Inserted vide Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 w.e.f. 08-07-2017
3.
Substituted vide Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 w.e.f. 08-07-2017 before it was read as, “Provided that”
4.
Substituted vide Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 w.e.f. 08-07-2017 before it was read as, “Provided further that”
5.
Omitted vide Section 125 of th
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the Appellate Tribunal shall be exercisable by the National Bench and Benches thereof (hereinafter in this Chapter referred to as “Regional Benches”), State Bench and Benches thereof (hereafter in this Chapter referred to as “Area Benches”).
(3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State).
(4) The Government shall, on the recommendations of the Council, by notification, constitute such number of Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State).
(5) The National Bench or Regional Benches of the Appellate Tribunal shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply.
(
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olving matters other than those referred to in sub-section (5).
(8) The President and the State President shall, by general or special order, distribute the business or transfer cases among Regional Benches or, as the case may be, Area Benches in a State.
(9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) and the State Government may designate the senior most Judicial Member in a State as the State President.
(10) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of the President or, as the case may be, the State President, be heard by a Bench of two Members:
Provided that any appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and which does not involve
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e, transfer-
(a) any Judicial Member or a Member Technical (State) from one Bench to another Bench, whether National or Regional; or
(b) any Member Technical (Centre) from one Bench to another Bench, whether National, Regional, State or Area.
(13) The State Government, in consultation with the State President may, for the administrative convenience, transfer a Judicial Member or a Member Technical (State) from one Bench to another Bench within the State.
(14) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely on the ground of the existence of any vacancy or defect in the constitution of the Appellate Tribunal.”
8.
Inserted vide Section 142 of the Finance (No. 2) Act, 2024 w.e.f. 27-09-2024
9.
Inserted vide Section 142 of the Finance (No. 2) Act, 2024 w.e.f. 27-09-2024
10.
Substituted vide Section 142 of the Finance (No. 2) Act, 2024 w.e.f. 27-09-2024 be
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