Rule 14 - Powers of Vice-President - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023

14. Powers of Vice-President: - The Vice-President shall exercise the powers of the President provided under section 114 of the Act for the relevant State Benches for the purpose of:- (a) allocation of appeals amongst members within a bench under his jurisdiction; (b) deciding the appeals to be heard by Single Member as per provisions of the Act; (c) transfer of appeals amongst the State Benches within his jurisdiction; (d) refer cases under clause (a) of sub-section (9) of section 109 of the Act to a Member in a State Bench within his jurisdiction; (e) such other administrative and financial powers as may be assigned by the President by a general or special order.