Section 114 – Financial and Administrative Powers of President

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 Section 114 – Financial and Administrative Powers of President (CGST Act, 2017)

1. Objective of Section 114

Section 114 grants financial and administrative powers to the President of the GST Appellate Tribunal (GSTAT) to ensure smooth and efficient functioning of the Tribunal.

It strengthens the institutional independence and operational control of GSTAT.

2. Statutory Provision (Simplified)

Section 114 provides that:

The President of the Appellate Tribunal shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.

These powers are subject to rules made under the Act.

3. Scope of Powers

The President may exercise powers relating to:

Administration of Tribunal benches

Allocation of cases

Supervision of Members

Control over staff and officers

Financial approvals within prescribed limits

Internal functioning and discipline

These powers are essential for maintaining independence and efficiency.

4. Why This Section Is Important

Ensures centralized leadership of GSTAT

Maintains uniformity in functioning across benches

Facilitates speedy disposal of appeals

Prevents administrative delays

Without Section 114, effective coordination among various benches would be difficult.

5. Relationship with Other Sections

Section 109 – Constitution of Appellate Tribunal

Section 110 – President and Members

Section 113 – Orders of Tribunal

Section 115 – Interest on refund of amount paid for filing appeal

Section 114 complements these provisions by providing administrative authority.

6. Practical Insight

Since GSTAT is the final fact-finding authority under GST,

administrative efficiency directly impacts:

Disposal timelines

Judicial consistency

Quality of adjudication

The President plays a key institutional role similar to the Chief Justice in a High Court (administrative capacity).

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