GST Appellate Tribunal sittings are to be held only at locations notified by the Central Government. A bench of the Goods and Services Tax Appellate Tribunal is required to hold its sittings at locations notified by the Central Government. The provision ... Summary
GST Appellate Tribunal sittings are to be held only at locations notified by the Central Government.
A bench of the Goods and Services Tax Appellate Tribunal is required to hold its sittings at locations notified by the Central Government. The provision fixes the place of sitting by governmental notification and does not itself prescribe any additional procedural mechanism, eligibility condition, or substantive adjudicatory rule.
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