Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ]

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.... 27.09.2024 vide N.No. 07/2024 dated 27.09.2024, Inserted vide Finance (No. 2) Act, 2024)] * The powers of the Appellate Tribunal shall be exercisable by the Principal Bench and the State Benches constituted u/s 109(3) and (4). * The Principal Bench shall be situated at New Delhi which shall be presided over by the President, one Technical Member (Centre) and one Technical Member(State). * The State Benches shall consist of a Judicial Member, one Technical Member(Centre) and one Technical Member (State). Principal Benches hear the following issues [ section 109(5) ]  * The Principal Benches shall hear the appeals only where one of the issues involved relates to the place of supply. * [ The matters referre....

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....tters of tax not exceeding 50 lakhs will be heard by single member [ section 109(8) ] * Any matter (other than matter involving question of law) involving tax, input tax credit, fine, fee or penalty determined in any order appealed against, not exceeding Rs. 50 Lakhs may be heard by single member bench. * Procedure for the Appeals to be Heard by a Single Member Bench. [ Refer this chapter] Hearing to be concluded in case of vacancy by bench of two members [ section 109(8) ] * In the absence of a member of any bench due to vacancy or otherwise, any appeal with the approval of President or State President be heard by a bench of two members. In case of difference of opinion among members appeal to be ....