ॐ असतो मा सद्गमय
Each State Bench and Area Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) and the State Government may designate the senior most Judicial Member in a State as the State President.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 27)
State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases involving matters other than those involving dispute relating to place of supply
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 26)
The Government, by notification, specify for each State or Union territory, a Bench of the Appellate Tribunal, exercising the powers of the Appellate Tribunal within the concerned State or Union territory.
Government shall, on receipt of a request from any State Government, constitute such number of Area Benches in that State, as may be recommended by the Council
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 25)
National and Regional Benches shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 24)
National Bench shall be headed by the National president along with one Technical member (Centre) and one Technical Member (State).
Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State).
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 23)
National bench shall be located at New Delhi. The Central Government on the
recommendations of the Council, by notification, constitute such number of Regional Benches as may be required.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 22)
The Central Government shall on the recommendation of the GST Council by
Notification constitute Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal) for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 21)
Where the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the time period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of 3 years, where notice for revision has been issued.
Where the issuance of an order under sub-section (1) is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period referred to in clause (b) of sub-section (2).
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 20)
Yes. In terms of Section 108(4) appeal against the revision orders could be preferred before the Tribunal.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner : FAQ NO. 19)
Yes, the person concerned with the order that is the subject matter of the review shall be given an opportunity of being heard.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO.18)