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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XVIII APPEALS AND REVISION This
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Section 109 - Constitution of Appellate Tribunal and Benches thereof. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... hi which shall 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 Benches shall 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 have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply. (6) The Government shall, by notification, specify for each State or Union ter .....

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Section 109 - Constitution of Appellate Tribunal and Benches thereof. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... to vacancy or otherwise, any appeal may, with the approval of the President or, as the case may be, 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 President and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a single member. (11) If the Members of the National Bench, Regional Benches, State Bench or Area Benches differ in opinion on any point or point .....

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Section 109 - Constitution of Appellate Tribunal and Benches thereof. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... TRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8-7-2017 3. Substituted vide THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8-7-2017, before it was read as, "Provided that" 4. Substituted vide THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8-7-2017, before it was read as, "Provided further that" 5. Omitted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 30-06-2020 before it was read as "1[except for the State of Jammu and Kashmir]" 6. Omitted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 30-06-2020 before it was read as "2[Provided that for the State of Jamm .....

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Section 109 - Constitution of Appellate Tribunal and Benches thereof. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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