GST appeal jurisdiction centralized under a designated tribunal; composition of regional and area benches follows central Act provisions. Appellate review under the State GST law is assigned to the Goods and Services Tax Tribunal constituted under the central GST statute to hear appeals from Appellate Authority and Revisional Authority orders; the constitution, territorial jurisdiction and placement of the State Bench and Area Benches must follow the provisions and rules of the central Act.
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.
GST appeal jurisdiction centralized under a designated tribunal; composition of regional and area benches follows central Act provisions.
Appellate review under the State GST law is assigned to the Goods and Services Tax Tribunal constituted under the central GST statute to hear appeals from Appellate Authority and Revisional Authority orders; the constitution, territorial jurisdiction and placement of the State Bench and Area Benches must follow the provisions and rules of the central Act.
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