Section 114 grants financial and administrative powers to the President of the GST Appellate Tribunal. The President is responsible for ensuring efficient administration and functioning of the Tribunal.

The President exercises authority over the management of Tribunal affairs, allocation of work, supervision of benches, staff administration, and implementation of government-approved financial policies. These powers help maintain uniformity and efficiency across different benches of the Tribunal.

The section ensures that administrative matters do not interfere with judicial independence while allowing the President to manage operational requirements effectively.

Example:
The President allocates pending appeals among different benches to ensure timely disposal of cases and efficient functioning of the Tribunal.

Key Points:

• Administrative control of Tribunal.
• Management of benches and staff.
• Ensures smooth functioning of Tribunal.
• Supports effective dispute resolution.

One-Line Summary:
Section 114 gives administrative and financial management powers to the President of the GST Appellate Tribunal.