Section 109 - Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017

                 109. (1) The Government shall, on the recommendations of the Council, by notification,
constitute 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 powers of the Appellate Tribunal shall be exercisable by the National Bench
and Benches thereof (hereinafter in this Chapter referred to as “Regional Benches”), State
Bench and Benches thereof (hereafter in this Chapter referred to as “Area Benches”).
                      (3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which
shall be presided over by the President and shall consist of one Technical Member (Centre)
and one Technical Member (State).
                      (4) The Government shall, on the recommendations of the Council, by notification,
constitute such number of Regional Benches as may be required and such Regional Benches
shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member
(State).
                     (5) The National Bench or Regional Benches of the Appellate Tribunal shall have
jurisdiction to hear appeals against the orders passed by the Appellate Authority or the
Revisional Authority in the cases where one of the issues involved relates to the place of
supply.
                    (6) The Government shall, by notification, specify for each State or Union territory, a
Bench of the Appellate Tribunal (hereafter in this Chapter, referred to as “State Bench”) for
exercising the powers of the Appellate Tribunal within the concerned State or Union territory:
            Provided that the Government shall, on receipt of a request from any State Government,
constitute such number of Area Benches in that State, as may be recommended by the
Council:

          Provided further that the Government may, on receipt of a request from any State, or on
its own motion for a Union territory, notify the Appellate Tribunal in a State to act as the
Appellate Tribunal for any other State or Union territory, as may be recommended by the
Council, subject to such terms and conditions as may be prescribed.
             (7) The State Bench or Area Benches shall have jurisdiction to hear appeals against
the orders passed by the Appellate Authority or the Revisional Authority in the cases
involving matters other than those referred to in sub-section (5).
             (8) The President and the State President shall, by general or special order, distribute
the business or transfer cases among Regional Benches or, as the case may be, Area Benches
in a State.
             (9) Each State Bench and Area Benches 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.
             (10) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal
may, with the approval of the President or, as the case may be, the State President, be heard
by a Bench of two Members:
        Provided that any appeal where the tax or input tax credit involved or the difference in
tax or input tax credit involved or the amount of fine, fee or penalty determined in any order
appealed against, does not exceed five 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 bench consisting of a
single member.
           (11) If the Members of the National Bench, Regional Benches, State Bench or Area
Benches differ in opinion on any point or points, it shall be decided according to the opinion
of the majority, if there is a majority, but if the Members are equally divided, they shall state
the point or points on which they differ, and the case shall be referred by the President or as
the case may be, State President for hearing on such point or points to one or more of the
other Members of the National Bench, Regional Benches, State Bench or Area Benches and
such point or points shall be decided according to the opinion of the majority of Members
who have heard the case, including those who first heard it.
           (12) The Government, in consultation with the President may, for the administrative
convenience, transfer—
               (a) any Judicial Member or a Member Technical (State) from one Bench to another
Bench, whether National or Regional; or
               (b) any Member Technical (Centre) from one Bench to another Bench, whether
National, Regional, State or Area.
         (13) The State Government, in consultation with the State President may, for the
administrative convenience, transfer a Judicial Member or a Member Technical (State) from
one Bench to another Bench within the State.
          (14) 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.

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