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          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.

          <h1>Appellate Tribunal procedure clarifies defined terms governing representation, bench composition, certified copies and interlocutory applications.</h1> Definitions set out core terminology for the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including the Appellate Tribunal, Bench composition (Principal Bench, State Bench, President, Vice President, Member), authorised representative and its modes of authorisation, party status, certified copy, interlocutory application, prescribed forms and the GSTAT Portal, while linking other terms to meanings assigned in the parent GST Act and Rules.

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