Goods and Services Tax Tribunal designated as appellate forum for State GST appeals, with bench composition guided by central law. The Goods and Services Tax Tribunal under the Central Goods and Services Tax Act is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or Revisional Authority under the Bihar Goods and Services Tax Act. The constitution, composition and jurisdiction of the State Bench and Area Benches in the State must conform to the provisions of section 109 of the Central Goods and Services Tax Act and the rules made thereunder.
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.
Goods and Services Tax Tribunal designated as appellate forum for State GST appeals, with bench composition guided by central law.
The Goods and Services Tax Tribunal under the Central Goods and Services Tax Act is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or Revisional Authority under the Bihar Goods and Services Tax Act. The constitution, composition and jurisdiction of the State Bench and Area Benches in the State must conform to the provisions of section 109 of the Central Goods and Services Tax Act and the rules made thereunder.
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