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<h1>Section 114 Amendment Empowers President with Financial and Administrative Authority Over Entire Appellate Tribunal</h1> Section 114 of the Central Goods and Services Tax Act, 2017, as amended by the Finance Act, 2023, grants the President financial and administrative powers over the Appellate Tribunal. Previously, these powers extended specifically to the National Bench and Regional Benches of the Tribunal, with the provision that the President could delegate certain powers to other members or officers, provided they remained under the President's direction and supervision. The amendment effective from August 1, 2023, simplifies the scope to cover the Appellate Tribunal as a whole.