GST Appellate Tribunal designated to hear appeals from Appellate and Revisional Authorities; benches follow central Act provisions. The Goods and Services Tax Tribunal constituted under the Central Act is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State Act, and the constitution and jurisdiction of the State Bench and Area Benches are to conform to the provisions 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 Appellate Tribunal designated to hear appeals from Appellate and Revisional Authorities; benches follow central Act provisions.
The Goods and Services Tax Tribunal constituted under the Central Act is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State Act, and the constitution and jurisdiction of the State Bench and Area Benches are to conform to the provisions and rules of the Central Goods and Services Tax Act.
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