Section-109. Constitution of Appellate Tribunal and Benches thereof. —

109. Constitution of Appellate Tribunal and Benches thereof. —

(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, [[*****]93] 94 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:
[[*****] 95] 96
[Provided further that]97 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 [also that]98 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 subsection (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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