Section 114 gives the President of the Tribunal the financial and administrative powers needed to run its Benches.
Key points
- Under section 114 of the CGST Act, 2017 (substituted from 01.08.2023) the President exercises the prescribed financial and administrative powers over the Principal Bench and State Benches, as may be prescribed.
The provisions
114Financial and administrative powers of the President
Statutory text
1[The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]
*Enforced w.e.f . 1st July, 2017.
1. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 151 of The Finance Act 2023 (No. 8 of 2023).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who administers the GST Appellate Tribunal?
- Its President, who has the prescribed financial and administrative powers over all Benches (section 114 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The rules prescribe the powers; the President may also distribute business among Benches under section 109(6).