Substitution of section 109.

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..... the Council, by notification, establish 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. (2) The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be exercised by the Principal Bench a .....

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..... sues involved relates to the place of supply, shall be heard only by the Principal Bench. (6) The President shall, from time to time, by a general or special order, distribute the business of the Appellate Tribunal among the Benches and may transfer cases from one Bench to another. (7) The senior-most Judicial Member within the State Benches, as may be notified, shall act as the Vice-President .....

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..... nt 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 .....

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