Section 114 of CGST Act - Financial and Administrative Powers of President
Section 114 of the Central Goods and Services Tax Act, 2017 deals with the financial and administrative authority of the President of the Goods and Services Tax Appellate Tribunal (GSTAT). The provision is part of Chapter XVIII, which governs appeals and revision under the CGST Act.
Current text of Section 114
The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
The present wording is concise. It places the financial and administrative powers relating to the Appellate Tribunal in the President, but the extent and manner of those powers depend on what is prescribed under the applicable statutory framework.
Meaning and scope of Section 114
Important amendment from 1 August 2023
Section 114 was substituted by section 151 of the Finance Act, 2023. The substituted provision was brought into force with effect from 1 August 2023. The earlier text referred specifically to the National Bench and Regional Benches and also contained an express proviso dealing with delegation by the President. Those words are not part of the substituted Section 114 now in force.
Why the 2023 change matters
The Finance Act, 2023 substantially reworked the statutory structure of the GST Appellate Tribunal. Section 109 now provides for the Appellate Tribunal with a Principal Bench and State Benches. Section 114 was correspondingly simplified so that the President's prescribed financial and administrative powers apply over the Appellate Tribunal as an institution, without retaining the former references to National and Regional Benches.
GSTAT and the role of the President
The GST Appellate Tribunal is the second appellate forum under the GST framework for appeals against orders of the Appellate Authority or Revisional Authority, subject to the CGST Act. Section 114 concerns the Tribunal's institutional administration; it should be read with the surrounding provisions dealing with the constitution of GSTAT, its President and Members, procedure, appeals and orders.
Related provisions under Chapter XVIII
For the statutory context, see Section 109 - Constitution of Appellate Tribunal, Section 110 - President and Members of Appellate Tribunal, Section 111 - Procedure before Appellate Tribunal, Section 112 - Appeals to Appellate Tribunal, Section 113 - Orders of Appellate Tribunal and Section 115 - Interest on refund of amount paid for admission of appeal.
Official legal resources
For authoritative and operational information, consult the India Code portal, the CBIC GST portal, the GST common portal and the official GST Appellate Tribunal portal.
Frequently asked questions
What does Section 114 of the CGST Act provide?
It provides that the President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
Is the old reference to National and Regional Benches still current?
No. Section 114 was substituted with effect from 1 August 2023. The current provision refers simply to the Appellate Tribunal.
Does the current Section 114 contain the earlier delegation proviso?
No. The substituted text consists of a single sentence and does not reproduce the former proviso on delegation.