Appellate Tribunal designation confirms GST Tribunal handles appeals from Appellate and Revisional Authorities, defining bench jurisdiction. The Goods and Services Tax Tribunal constituted under the Central Act shall serve as the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State Act. The constitution, location and jurisdiction of the State Bench and Area Benches in the State are to be determined in accordance with the corresponding provisions and rules of the Central Goods and Services Tax legislation.
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 designation confirms GST Tribunal handles appeals from Appellate and Revisional Authorities, defining bench jurisdiction.
The Goods and Services Tax Tribunal constituted under the Central Act shall serve as the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State Act. The constitution, location and jurisdiction of the State Bench and Area Benches in the State are to be determined in accordance with the corresponding provisions and rules of the Central Goods and Services Tax legislation.
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