Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ]

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..... 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 N .....

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..... y 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. .....

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..... ring (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 M .....

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