GST Jamku AIConstitution of Appellate Tribunal and Benches thereof
Section 109(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.
Section 109(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).
Section 109(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).
The government, based on the Council's recommendations, will set up the Goods and Services Tax Appellate Tribunal through a notification. This tribunal will handle appeals against decisions made by the Appellate Authority or the Revisional Authority.
Section 109(1)
The government, acting on the Council's advice, will establish the Goods and Services Tax Appellate Tribunal through a notification. This tribunal will start its operations on a specified date and will be responsible for hearing appeals against orders issued by the Appellate Authority or the Revisional Authority.
Section 109(2)
The powers and authority granted to the Appellate Tribunal will be exercised by the Principal Bench and the State Benches, which will be set up as per sub-section (3) and sub-section (4).
Section 109(3)
A Principal Bench of the Appellate Tribunal will be constituted in New Delhi by the government through a notification. This Principal Bench will consist of the President, a Judicial Member, a Technical Member (Centre), and a Technical Member (State).
Section 109(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).
Section 109(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.
Section 109(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.
Establishment of State Benches
On the State's request, the Government has the authority, through a notification, to establish State Benches. These benches will be located as recommended by the Council, consisting of two Judicial Members, a Technical Member (Centre), and a Technical Member (State).
Jurisdiction of Principal and State Benches
The Principal Bench and State Benches are responsible for hearing appeals against orders issued by the Appellate Authority or the Revisional Authority. However, it's important to note that cases involving issues related to the place of supply must be exclusively heard by the Principal Bench.
Business Distribution among Benches
The President holds the power to distribute the business of the Appellate Tribunal among its various Benches. Through general or special orders, the President can also transfer cases from one Bench to another as deemed necessary. This ensures an efficient and organized functioning of the Appellate Tribunal.
Section 109(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.
Section 109(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.
Appointment of Vice-President for State Benches
In each State Bench, the most senior Judicial Member, as notified, will serve as the Vice-President. The Vice-President, for the State Benches, will have specific powers outlined by the President and will be considered a Member for all other purposes.
Simplifying Appeals Process
For appeals where the tax, input tax credit, or the determined fine, fee, or penalty is less than fifty lakh rupees, and no legal questions are involved, a single Member, with the President's approval, may hear the case. In all other instances, cases will be jointly heard by one Judicial Member and one Technical Member. This arrangement is subject to the President's approval and conditions set forth by the Council based on recommendations.
Section 109(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.
In the event that Members of the Appellate Tribunal hold differing opinions after hearing a case, Section 109(9) outlines the procedure for resolving such differences. The Member expressing dissent must specify the point or points of disagreement. Subsequently, the President will refer the case for further hearing based on the following conditions:
Referral within State Bench:
If the appeal was initially heard by Members of a State Bench, the case will be referred to another Member of a State Bench within the same state. If there is no other available State Bench within the state, the referral will be made to a Member of a State Bench in a different state.
Referral within Principal Bench:
In cases where the appeal was originally heard by Members of the Principal Bench, the President will refer the case to another Member from the Principal Bench. If no other Principal Bench Member is available, the referral will be made to a Member of any State Bench. The decision on the disputed point or points will be based on the majority opinion, including the views of the Members who initially heard the case.
Section 109(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.
Section 109(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.
Administrative Efficiency and Member Transfers
The government, in consultation with the President, holds the authority to transfer members from one bench to another for administrative efficiency. However, a Technical Member (State) of a State Bench can only be transferred to a State Bench within the same state of their original appointment, and this requires consultation with the State Government.
Validity of Appellate Tribunal Actions
No act or proceeding of the Appellate Tribunal can be questioned or deemed invalid solely due to the existence of any vacancy or defect in the constitution of the Appellate Tribunal.