Section 109 Constitution of Appellate Tribunal and Benches thereof, of CGST Act, 2017

 

 

Constitution of Appellate Tribunal and Benches thereof, Sec 109 of CGST Act, 2017

 

The below post explains about Constitution of Appellate Tribunal and Benches under section 109 of CGST Act,2017.

Section 109 of CGST Act, 2017 explains Constitution of Appellate Tribunal and Benches as below: (The amendments if any will also be updated here soon).

 

The extract of Section 109 of CGST Act,2017 quoted below:

 

109  Constitution of Appellate Tribunal and Benches thereof

 

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

orders passed by the Appellate Authority or the Revisional Authority.

Section 109 Constitution of Appellate Tribunal and Benches thereof, of CGST Act, 2017(2) The powers of 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.

(6) The Government shall, by notification, specify for each State or Union territory, a

Bench of the Appellate Tribunal (hereafter in this Chapter, referred to as “State Bench”) for

exercising the powers of the Appellate Tribunal within the concerned State or Union territory:

Provided that the Government shall, on receipt of a request from any State Government,

constitute such number of Area Benches in that State, as may be recommended by the

Council:
Provided further that the Government may, on receipt of a request from any State, or on

its own motion for a Union territory, notify the Appellate Tribunal in a State to act as the

Appellate Tribunal for any other State or Union territory, as may be recommended by the

Council, subject to such terms and conditions as may be prescribed.

 

 

(7) The State Bench or Area Benches shall have jurisdiction to hear appeals against

the orders passed by the Appellate Authority or the Revisional Authority in the cases

involving 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 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 bench consisting of a

single member.
(11) If the Members of the National Bench, Regional Benches, State Bench or Area

Benches differ in opinion on any point or points, it shall be decided according to the opinion

of the majority, if there is a majority, but if the Members are equally divided, they shall state

the point or points on which they differ, and the case shall be referred by the President or as

the case may be, State President for hearing on such point or points to one or more of the

other Members of the National Bench, Regional Benches, State Bench or Area Benches and

such point or points shall be decided according to the opinion of the majority of Members

who have heard the case, including those who first heard it.

(12) The Government, in consultation with the President may, for the administrative

convenience, 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.

 

The above information clarifies about Constitution of Appellate Tribunal and Benches under section 109 of CGST Act,2017.  

 

If you have any comments about Section 109 of CGST Act, 2017 explaining Constitution of Appellate Tribunal and Benches, share below your thoughts:

 

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