Part A — The frame
A.2 The Tribunal — section 109
A.2.1 What exists
Section 109(1) requires the Government, on the Council's recommendation, to establish the Goods and Services Tax Appellate Tribunal for hearing appeals against orders of the Appellate Authority (s.107) or the Revisional Authority (s.108). The Finance (No. 2) Act, 2024 added a second function: conducting an examination, or adjudicating cases referred under s.171(2) — anti-profiteering.
The jurisdiction is exercised by two constituents, and only two (s.109(2)):
| Principal Bench | State Bench | |
|---|---|---|
| Where | New Delhi (s.109(3)) | Such places as notified on the State's request (s.109(4)) |
| Composition | President, a Judicial Member, a Technical Member (Centre), a Technical Member (State) | Two Judicial Members, a Technical Member (Centre), a Technical Member (State) |
| Hears | Appeals; and exclusively, any case where an issue relates to place of supply, and s.171(2) anti-profiteering matters | All other appeals from orders of the Appellate Authority or Revisional Authority |
The Area Benches of the original scheme are gone, removed by the Finance Act, 2023. Thirty-one Benches were notified on 14 September 2023.
The rest of this chapter is for subscribers
GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599