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

Section 109 of CGST Act,2017 Constitution of Appellate Tribunal and Benches thereof Section 109 of CGST Act,2017 from bare act : (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 Tribunalknown as the Goods and Services Tax Appellate Tribunal for hearing appeals against theorders passed by the Appellate Authority or the Revisional Authority. (2) The powers of the Appellate Tribunal shall be exercisable by the National Benchand Benches thereof (hereinafter in this Chapter referred to as Regional Benches), StateBench 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 whichshall 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 Benchesshall 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 havejurisdiction to hear appeals against the orders passed by the Appellate Authority or theRevisional Authority in the cases where one of the issues involved relates to the place ofsupply. (6) The Government shall, by notification, specify for each State or Union territory, aBench of the Appellate Tribunal (hereafter in this Chapter, referred to as State Bench) forexercising 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 theCouncil: Provided further that the Government may, on receipt of a request from any State, or onits own motion for a Union territory, notify the Appellate Tribunal in a State to act as theAppellate Tribunal for any other State or Union territory, as may be recommended by theCouncil, subject to such terms and conditions as may be prescribed. (7) The State Bench or Area Benches shall have jurisdiction to hear appeals againstthe orders passed by the Appellate Authority or the Revisional Authority in the casesinvolving matters other than those referred to in sub-section (5). (8) The President and the State President shall, by general or special order, distributethe business or transfer cases among Regional Benches or, as the case may be, Area Benchesin a State. (9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of aJudicial Member, one Technical Member (Centre) and one Technical Member (State) and theState Government may designate the senior most Judicial Member in a State as the StatePresident. (10) In the absence of a Member in any Bench due to vacancy or otherwise, any appealmay, with the approval of the President or, as the case may be, the State President, be heardby a Bench of two Members: Provided that any appeal where the tax or input tax credit involved or the difference intax or input tax credit involved or the amount of fine, fee or penalty determined in any orderappealed against, does not exceed five lakh rupees and which does not involve any questionof law may, with the approval of the President and subject to such conditions as may beprescribed on the recommendations of the Council, be heard by a bench consisting of asingle member. (11) If the Members of the National Bench, Regional Benches, State Bench or AreaBenches differ in opinion on any point or points, it shall be decided according to the opinionof the majority, if there is a majority, but if the Members are equally divided, they shall statethe point or points on which they differ, and the case shall be referred by the President or asthe case may be, State President for hearing on such point or points to one or more of theother Members of the National Bench, Regional Benches, State Bench or Area Benches andsuch point or points shall be decided according to the opinion of the majority of Memberswho have heard the case, including those who first heard it. (12) The Government, in consultation with the President may, for the administrativeconvenience, transfer

(a) any Judicial Member or a Member Technical (State) from one Bench to anotherBench, whether National or Regional; or

(b) any Member Technical (Centre) from one Bench to another Bench, whetherNational, Regional, State or Area.

(13) The State Government, in consultation with the State President may, for theadministrative convenience, transfer a Judicial Member or a Member Technical (State) fromone Bench to another Bench within the State. (14) No act or proceedings of the Appellate Tribunal shall be questioned or shall beinvalid merely on the ground of the existence of any vacancy or defect in the constitution ofthe Appellate Tribunal.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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