Appellate Tribunal jurisdiction clarified: central GST tribunal hears appeals under subordinate GST law; bench constitution mirrors central law. The Appellate Tribunal for appeals under the State GST Act is the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act and will hear appeals against orders of the Appellate Authority or Revisional Authority; the constitution and jurisdiction of the State Bench and Area Benches shall conform to section 109 of the Central Goods and Services Tax Act or rules made thereunder.
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Appellate Tribunal jurisdiction clarified: central GST tribunal hears appeals under subordinate GST law; bench constitution mirrors central law.
The Appellate Tribunal for appeals under the State GST Act is the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act and will hear appeals against orders of the Appellate Authority or Revisional Authority; the constitution and jurisdiction of the State Bench and Area Benches shall conform to section 109 of the Central Goods and Services Tax Act or rules made thereunder.
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