3D Gaussian Splatting (3DGS) has revolutionized 3D scene representation with superior efficiency and quality. While recent adaptations for computed tomography (CT) show promise, they struggle with severe artifacts under highly sparse-view projections and dynamic motions. To address these challenges, we propose Tomographic Geometry Field (TG-Field), a geometry-aware Gaussian deformation framework tailored for both static and dynamic CT reconstruction. A multi-resolution hash encoder is employed to capture local spatial priors, regularizing primitive parameters under ultra-sparse settings. We further extend the framework to dynamic reconstruction by introducing time-conditioned representations and a spatiotemporal attention block to adaptively aggregate features, thereby resolving spatiotemporal ambiguities and enforcing temporal coherence. In addition, a motion-flow network models fine-grained respiratory motion to track local anatomical deformations. Extensive experiments on synthetic and real-world datasets demonstrate that TG-Field consistently outperforms existing methods, achieving state-of-the-art reconstruction accuracy under highly sparse-view conditions.