GST Tribunal designation confirms appeals under state GST law are heard by the central GST Tribunal; bench composition follows central rules. Section 109 designates the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or the Revisional Authority under the State Act. The constitution and jurisdiction of the State Bench and Area Benches located in the State are to be determined in accordance with section 109 of the Central Goods and Services Tax Act or rules made under that Act, aligning bench composition and territorial jurisdiction with the central framework.
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 Tribunal designation confirms appeals under state GST law are heard by the central GST Tribunal; bench composition follows central rules.
Section 109 designates the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or the Revisional Authority under the State Act. The constitution and jurisdiction of the State Bench and Area Benches located in the State are to be determined in accordance with section 109 of the Central Goods and Services Tax Act or rules made under that Act, aligning bench composition and territorial jurisdiction with the central framework.
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