Transfer of pending appeals: appeals must be moved and records sent to the competent State appellate authority or designated Authority.

Appeals pending before the Authority notified under section 24 are transferred with records to the highest appellate authority of the concerned State, which shall deal with the appeals according to the State's general sales tax law from the stage reached before transfer, an earlier stage, or de novo as it deems fit. Appeals under the Advance Ruling provision pending before the erstwhile Authority for Advance Rulings at the time of the Finance Bill, 2023's assent are transferred to the Authority referred to in section 19.

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