Section 109. Constitution of Appellate Tribunal and
Benches thereof.-
(1) The Government shall, on the recommendations of
the Council, by notification, establish with effect from such date as may be
specified therein, an Appellate Tribunal known as the Goods and Services Tax
Appellate Tribunal for hearing appeals against the orders passed by the
Appellate Authority 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 Government may,
by notification, constitute such number of State Benches at such places and
with such jurisdiction as may be recommended by the Council, which shall
consist of two Judical Members, a Technial Member (Centre) and a Technical
Member (State).
(5) The Principal Bench and the State Bench shall hear
appeals against the orders passed by the Appellate Authority or the Revisional
Authority:
Provided that the cases in which any one of the issues
involved relates to the place of supply, shall be heard only by the Principal
Bench.
(6) The President shall, from time to time, by a
general or special order, distribute the business of the Appellate Tribunal
among the Benches and may transfer cases from one Bench to another.
(7) The senior-most Judicial Member within the State
Benches, as may be notified, shall act as the Vice-President for such State
Benches and shall exercise such powers of the President as may be prescribed,
but for all other purposes be considered as a Member.
(8) Appeals, 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, the Members differ in their opinion on any point or points,
such Member shall state the point or points on which they differ, and the
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,
and such point or points shall be decided according to
the majority opinion including the opinion of the Members who first heard the
case.
(10) The Government may, in consultation with the
President, for the administrative efficiency, transfer Members from one Bench
to another Bench:
Provided that a Technical Member (State) of a State
Bench may be transferred to a State Bench only of the same State in which he
was originally appointed, in consultation with the State Government.
(11) No act or proceedings of the Appellate Tribunal
shall be questioned or shall be invalid merely on the ground of the existence
of any vacancy or defect in the constitution of the Appellate Tribunal.]
