Zonal committee for adverse GST appellate and revisional orders set up to assess further departmental action and tribunal responses. A Zonal Committee is constituted for the Garhwal and Kumaon Zones to examine cases disposed of at the first appellate or revisional stage where orders adverse to the Department have been passed. The Committee may recommend filing an application, propose that a matter be dropped, and scrutinize the Memorandum of Cross Objections or reply to be filed before the GST Appellate Tribunal. Detailed records are to be supplied for zone-wise scrutiny, and the Committee will function temporarily until a statutory body is constituted at headquarters level.