GST appeals mechanism provides appellate review against Appellate or Revisional Authority with benches constituted under central law. The provision designates the Goods and Services Tax Tribunal under the Central Act as the appellate forum for appeals against orders of the Appellate Authority or the Revisional Authority under the State Act, and stipulates that the constitution and jurisdiction of the State Bench and Area Benches within the State follow the corresponding provision and rules of the Central Goods and Services Tax 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 appeals mechanism provides appellate review against Appellate or Revisional Authority with benches constituted under central law.
The provision designates the Goods and Services Tax Tribunal under the Central Act as the appellate forum for appeals against orders of the Appellate Authority or the Revisional Authority under the State Act, and stipulates that the constitution and jurisdiction of the State Bench and Area Benches within the State follow the corresponding provision and rules of the Central Goods and Services Tax Act.
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