https://www.taxtmi.com/acts?id=23938 Section 109 creates the GST Appellate Tribunal with a Principal Bench and State Benches, specifying bench composition of judicial and technical members, seniority roles and jurisdictional allocation that reserves place of supply and other specified matters to the Principal Bench. It empowers the President to distribute business, transfer cases, and permit single member hearings for limited low value, non question of law appeals. It prescribes procedure where Members differ-recording points of difference and referring for rehearing to achieve a majority decision-and allows administrative transfers of Members with required consultations, while validating acts despite vacancies or defects. en-us Mon, 27 Mar 2017 17:07:55 +0530 Tue, 30 Sep 2025 12:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23938 Section 109 creates the GST Appellate Tribunal with a Principal Bench and State Benches, specifying bench composition of judicial and technical members, seniority roles and jurisdictional allocation that reserves place of supply and other specified matters to the Principal Bench. It empowers the President to distribute business, transfer cases, and permit single member hearings for limited low value, non question of law appeals. It prescribes procedure where Members differ-recording points of difference and referring for rehearing to achieve a majority decision-and allows administrative transfers of Members with required consultations, while validating acts despite vacancies or defects. Act-Rules GST Mon, 27 Mar 2017 17:07:55 +0530 https://www.taxtmi.com/acts?id=23938