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of <h1>Goods and Services Tax Appellate Tribunal Established; Section 109 Amended for Appeals Process and Bench Structure.</h1> Section 109 of the Central Goods and Services Tax Act has been substituted to establish the Goods and Services Tax Appellate Tribunal for appeals against decisions by the Appellate or Revisional Authorities. The Tribunal will have a Principal Bench in New Delhi and State Benches as needed, each comprising judicial and technical members. The President will distribute cases among benches and can transfer cases. Appeals involving amounts under fifty lakh rupees or without legal questions may be heard by a single member. In case of differing opinions, the President will assign additional members for resolution. Administrative transfers of members are allowed for efficiency.
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