Question 5 - The order passed by Appellate Authority has to be communicated to whom?

Communication of appellate orders: send copies to appellant, respondent, adjudicating authority and jurisdictional tax commissioners.

The Appellate Authority must furnish copies of its order to the appellant and the respondent, send a copy to the adjudicating authority responsible for the matter, and forward a copy to the jurisdictional Commissioners overseeing central and state GST administration.