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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appellate Tribunal designated as the forum for appeals under the GST Act, establishing appellate jurisdiction and continuity.</h1> The provision designates the Appellate Tribunal constituted under section 100 of the GST framework as the exclusive appellate forum for purposes of the Act, fixing the tribunal's institutional identity and appellate locus and ensuring continuity of appellate authority and procedure within the statutory dispute-resolution framework.

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