Section 109 of the GST Act

Section 109 of the GST Act

Subject: Economy

Context: The Supreme Court on Monday said the government had no option but to constitute the Goods and Services Tax (GST) Appellate Tribunal

Concept:

• Section 109 of the GST Act mandates the constitution of the Tribunal
• 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.
• 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).
• 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.
• The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority
• The President and the State President shall, by general or special order, distribute the business or transfer cases among Regional Benches or, Area Benches in a State.
• If the Members of the National Bench, Regional Benches, State Bench or Area Benches differ in opinion it shall be decided according to the opinion of the majority, if there is a majority.
• The appeals against the orders in first appeals issued by the Appellate Authorities under the Central GST (CGST) and State GST (SGST) Acts lie before the GST Appellate Tribunal.
• CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime.
• The act empowers the Central Government to constitute, by notification, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority.