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<h1>Appeals from tribunal: State/area bench orders require a substantial question of law for higher court review; national/regional bench orders escalate differently.</h1> Appeals from State Bench or Area Bench orders lie to a higher court only when a substantial question of law is involved. Appeals from National Bench or Regional Benches proceed to the apex appellate forum rather than the higher court; Regional or National Benches address appeals involving the place of supply.
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