Page 10 - Chap22 Appeals & Revision

Answer :
1. Principal bench shall be located at New Delhi whereas the Central Government constitutes required
number of State Benches at such places by a notification on recommendations of Council.
2.Principal Bench shall be headed by the President, a Judicial Member along with 1 Technical member

(Centre) and 1 Technical Member (State) whereas the State Benches shall consist of 2 Judicial Member,
1 Technical Member (Centre) and 1 Technical Member (State).
3. Principal and State Benches shall have jurisdiction to hear appeals against the orders passed by the
Appellate Authority or the Revisional Authority, If any one issue involved relates to place of supply, it

shall be heard only by Principal Bench. The matters referred to in sec 171(2) shall be examined or
adjudicated only by Principal Bench. Government may, on recommendations of Council, notify other
cases or class of cases which shall be heard only by Principal Bench.

CCP 22.03.10.00
Whether any matter could be heard by bench of tribunal consisting of members less than 3?

Answer :
Ü Yes, as per section 109 of CGST Act, in the absence of a Member in any Bench due to vacancy or
otherwise, any appeal may be heard by a bench of 2 Members with the approval of the President or State
President.

Ü Further, if the tax or input tax credit involved or the difference in tax or input tax credit involved or the
amount of fine, fee or penalty determined in any order appealed against,
Ø does not exceed ₹ 50 lakhs and
Ø which does not involve any question of law,

then the appeal may be heard by a bench consisting of a single member with the approval of the
President and subject to prescribed conditions.

04. Sec 111- Procedure before appellate tribunal

CCP 22.04.11.00
Write down the procedures to be adopted for appeal before Appellate Tribunal. [CMA Final RTP
Dec. 18]

Answer:
1) Own procedure- Civil Procedure not applicable:-
Ü Appellate Tribunal shall not be bound by the procedure laid down in the Code of Civil Procedure, 1908.
Ü However, it shall be guided by the principles of natural justice and shall have power to regulate its own

procedure.
2) Powers of Courts:-
Appellate Tribunal shall have the same powers as that of the civil court under the Code of Civil
Procedure, 1908 while trying a suit for following matters:-
a) Summoning and enforcing the attendance of any person and examining him on oath,

b) Requiring the discovery and production of documents,
c) Receiving evidence on affidavits,
d) Subject to sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or
document or a copy of such record or document from any office,

e) Issuing commissions for the examination of witnesses or documents,
f) Dismissing a representation for default or deciding it ex-parte,

464 CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy