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TMI BlogConstitution of the Appellate Tribunal and Benches thereof [ Section 109 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment 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)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 involves 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 / tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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