GST Appellate Tribunal constitution and bench structure provide for jurisdiction, composition, and hearing rules for appeals under the tax law. Constitution of the Goods and Services Tax Appellate Tribunal is provided for by notification on the recommendations of the Council for hearing appeals against orders of the Appellate Authority or the Revisional Authority. The Tribunal functions through a Principal Bench and State Benches, with the Principal Bench at New Delhi and State Benches at notified places with prescribed composition and jurisdiction. Appeals involving place of supply issues are heard only by the Principal Bench, and the President may distribute business and transfer cases among Benches.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST Appellate Tribunal constitution and bench structure provide for jurisdiction, composition, and hearing rules for appeals under the tax law.
Constitution of the Goods and Services Tax Appellate Tribunal is provided for by notification on the recommendations of the Council for hearing appeals against orders of the Appellate Authority or the Revisional Authority. The Tribunal functions through a Principal Bench and State Benches, with the Principal Bench at New Delhi and State Benches at notified places with prescribed composition and jurisdiction. Appeals involving place of supply issues are heard only by the Principal Bench, and the President may distribute business and transfer cases among Benches.
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