Section 109 - Appellate Tribunal and Benches thereof. - Jammu and Kashmir Goods and Services Tax Act, 2017

Appellate Tribunal and Benches thereof.- 109. (1) The Government shall, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Jammu and Kashmir Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. (2) The powers of the Appellate Tribunal shall be exercisable by the State Bench and Benches thereof (hereinafter in this Chapter referred to as Area Benches ). (3) The State Bench of the Appellate Tribunal shall be situated at Jammu/Srinagar: Provided that the Government shall, by notification, constitute such number of Area Benches in the State, as may be required. (4) 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) of section 109 of the Central Goods and Services Tax Act, 2017. (5) The 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 Government may designate the senior most Judicial Member as the State President who shall preside over the State Bench of the Appellate Tribunal. (6) The State President shall, by general or special order, distribute the business or transfer cases among Area Benches in the State. (7) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of 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 State President and subject to such conditions as may be prescribed by the Government, be heard by a bench consisting of a single member. (8) If the Members of the 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 State President for hearing on such point or points to one or more of the other Members of the 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. (9) The 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. (10) 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.