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Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ] - GST Ready Reckoner - GSTExtract Constitution of the Appellate Tribunal and Benches thereof Constitution of Appellate Tribunal Benches [ Inserted by F.A. 2023 w.e.f. 01.08.2023 ] This section has been As per section 109(1) to 109(4) Appeals shall be heard by Goods Service Tax Appellate Tribunal (GSTAT) (a)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. (b) The powers of the Appellate Tribunal shall be exercisable by the Principal Bench and the State Benches. (c) 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). (d) The State Benches shall consist of a Judicial Member, one Technical Member(Centre) and one Technical Member (State). As per section 109(5) Principal Benches involves issues relating to place of supply (e) The Principal Benches shall hear the appeals only where one of the issues involved relates to the place of supply. State Benches i nvolves issues relating to other than place of supply (f) The State Bench or Area Benches shall hear the appeals involving matters other than matters covering place of supply. As per section 109(6) Distribution / transfer of work among benches (g) The President and the State President shall by general or special order distribute the business or transfer cases among one Bench to another. As per Section 109(7) (h) 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. As per section 109(8) Matters of tax not exceeding 50 lakhs will be heard by single member (j) 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 (i) 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. As per Section 109(9) 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 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) (i) 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. 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
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