Goods and Services Tax Appellate Tribunal functioning notice sets jurisdiction, filing venue and procedure for Kerala and Lakshadweep appeals. The Goods and Services Tax Appellate Tribunal, Ernakulam Bench has commenced judicial operations and notified its temporary office address. It exercises jurisdiction over Kerala State and the Union Territory of Lakshadweep and will hear appeals arising under the Central Goods and Services Tax Act, 2017 and the corresponding State or Union Territory GST laws. All appeals, applications and related proceedings for those jurisdictions are to be instituted before the Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other prevailing statutory and administrative directions.
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Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax Appellate Tribunal functioning notice sets jurisdiction, filing venue and procedure for Kerala and Lakshadweep appeals.
The Goods and Services Tax Appellate Tribunal, Ernakulam Bench has commenced judicial operations and notified its temporary office address. It exercises jurisdiction over Kerala State and the Union Territory of Lakshadweep and will hear appeals arising under the Central Goods and Services Tax Act, 2017 and the corresponding State or Union Territory GST laws. All appeals, applications and related proceedings for those jurisdictions are to be instituted before the Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other prevailing statutory and administrative directions.
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