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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>Transitional appellate authority mechanism allows existing tribunals to hear GST appeals until the national authority is constituted.</h1> The Central Goods and Services Tax Act is amended to provide a transitional mechanism in section 101A. Until the National Appellate Authority is constituted, the Government may, on the Council's recommendations and by notification, empower any existing authority, including a Tribunal, to hear appeals under section 101B. In that event, sub-sections (2) to (13) do not apply, and references to the National Appellate Authority are to be construed as references to the empowered authority.

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