Appellate Tribunal jurisdiction governs appeals from Appellate and Revisional Authorities under GST; State and Area benches follow central law. The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State GST Act. The constitution and jurisdiction of the State Bench and Area Benches in the State are to follow the provisions of the Central Act or 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.
Appellate Tribunal jurisdiction governs appeals from Appellate and Revisional Authorities under GST; State and Area benches follow central law.
The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State GST Act. The constitution and jurisdiction of the State Bench and Area Benches in the State are to follow the provisions of the Central Act or rules made thereunder.
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