Section 149 - Substitution of section 109. - Finance Act, 2023

..... rity or the Revisional Authority. (2) The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be exercised by the Principal Bench and the State Benches constituted under sub-section (3) and sub-section (4). (3) The Government shall, by notification, constitute a Principal Bench of the Appellate Tribunal at New Delhi which shall consist of the President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State). (4) On the request of the State, the Gov .....

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Section 149 - Substitution of section 109. - Finance Act, 2023

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..... peals, where the tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed fifty 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 single Member, and in all other cases, shall be heard together by one Judicial Member and one Technical Member. (9) If, after hearing the case, .....

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Section 149 - Substitution of section 109. - Finance Act, 2023

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