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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Appellate Tribunal Established for Appeals in Jammu and Kashmir Under 2017 Act, Handles Cases Under 5 Lakh</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017 establishes an Appellate Tribunal for handling appeals against decisions made by the Appellate or Revisional Authority. The Tribunal operates through a State Bench located in Jammu/Srinagar and multiple Area Benches as needed. Each bench comprises a Judicial Member, a Technical Member (Centre), and a Technical Member (State), with the senior Judicial Member acting as the State President. The Tribunal can hear appeals with a single member for cases involving amounts under five lakh rupees, and decisions are made by majority opinion. The Tribunal's proceedings remain valid despite any vacancies.
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