GST appeals to a centralized tribunal provide the statutory route for challenging appellate and revisional orders under the State law. The provision designates the Goods and Services Tax Tribunal under central GST law as the appellate forum for appeals against Appellate Authority and Revisional Authority orders under the State Act, and requires that the constitution and jurisdiction of the State Bench and Area Benches follow the central statute and rules.
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 appeals to a centralized tribunal provide the statutory route for challenging appellate and revisional orders under the State law.
The provision designates the Goods and Services Tax Tribunal under central GST law as the appellate forum for appeals against Appellate Authority and Revisional Authority orders under the State Act, and requires that the constitution and jurisdiction of the State Bench and Area Benches follow the central statute and rules.
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