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    <title>Reconstitution of Division Benches of the Principal Bench, GSTAT under Section 109 of the CGST Act, 2017</title>
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    <description>Reconstitution of the Division Benches of the Principal Bench of the Goods and Services Tax Appellate Tribunal is effected under Section 109 of the CGST Act, 2017 read with the applicable rules, with immediate effect and in supersession of earlier orders. The revised composition places Division Bench-I and Division Bench-II with specified Judicial and Technical Members, and work allocation is to follow a roster issued separately with the approval of the Hon&#039;ble President. Transitional arrangements govern part-heard and transferred matters, second appeals are to be assigned by specific orders, and Single Benches continue under the existing allocation of cases.</description>
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