Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ] - GST Ready Reckoner - GST

Constitution of the Appellate Tribunal and Benches thereof Constitution of Appellate Tribunal Benches [ Inserted by F.A. 2023 w.e.f. 01.08.2023 ] Appeals shall be heard by Goods Service Tax Appellate Tribunal (GSTAT) [ section 109(1) to 109(4) ] The Central Government shall constitute Goods Service Tax Appellate Tribunal (GSTAT) for hearing appeals against the orders passed by the Appellate Authority or Revisional Authority [ or for conducting an examination or adjudicating the cases referred to in section 171(2), if so notified under the said section. (w.e.f. 27.09.2024 vide N.No. 07/2024 dated 27.09.2024, Inserted vide Finance (No. 2) Act, 2024 )] The powers of the Appellate Tribunal shall be exercisable by the Principal Bench and the State Benches constituted u/s 109(3) and (4) . The Principal Bench shall be situated at New Delhi which shall be presided over by the President, one Technical Member (Centre) and one Technical Member(State). The State Benches shall consist of a Judicial Member, one Technical Member(Centre) and one Technical Member (State). Principal Benches hear the following issues [ section 109(5) ] The Principal Benches shall hear the appeals only where one of the issues involved relates to the place of supply. [ The matters referred to in section 171(2) shall be examined or adjudicated only by the Principal Bench: The Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench. (w.e.f. 27.09.2024 vide N.No. 07/2024 dated 27.09.2024, Inserted vide Finance (No. 2) Act, 2024 ) ] State Benches i nvolves issues relating to other than place of supply [ section 109(5) ] The State Bench or Area Benches shall hear the appeals involving matters other than matters covering place of supply. Distribution / transfer of work among benches [ section 109(6) ] The President [ Subject to the provisions of section 109(5), the President (w.e.f. 27.09.2024 vide N.No. 07/2024 dated 27.09.2024, inserted vide Finance (No. 2) Act, 2024 ) ] and the State President shall by general or special order distribute the business or transfer cases among one Bench to another. Formation and Designation of the Appellate Tribunal s State Bench [ section 109(7) ] The State Bench and Area Branch 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. Matters of tax not exceeding 50 lakhs will be heard by single member [ section 109(8) ] Any matter (other than matter involving question of law) involving tax, input tax credit, fine, fee or penalty determined in any order appealed against, not exceeding ₹ 50 Lakhs may be heard by single member bench. Hearing to be concluded in case of vacancy by bench of two members [ section 109(8) ] In the absence of a member of any bench due to vacancy or otherwise, any appeal with the approval of President or State President be heard by a bench of two members. In case of difference of opinion among members appeal to be heard by another member of bench either belonging to same state or another state [ Section 109(9) ] President shall refer such case for hearing (a) where the appeal was originally heard by Members of a State Bench, to another Member of a State Bench within the State or, where no such other State Bench is available within the State, to a Member of a State Bench in another State; (b) where the appeal was originally heard by Members of the Principal Bench, to another Member from the Principal Bench or, where no such other Member is available, to a Member of any State Bench. Note : No invalidity on the grounds of defect caused due to vacancy As Per Section 109(11) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely only on the ground of the existence of any vacancy or defect in the constitution of Appellate Tribunal. Important Notification Circulars Notification 01/2019 - S.O. 1359(E) - Dated: 13-3-2019 Provides for creation of the National Bench (principal) of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi Notification S.O. 3009 (E). - Dated: 21-8-2019 03/2019 - Dated: 29-11-2019 notifies creation of State Benches Of GSTAT