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    <title>FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART I</title>
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    <description>The Appellate Tribunal&#039;s procedure is governed by the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and Chapter XVIII of the Act; appeals lie against orders of Appellate Authorities and Revisional Authorities under the Central, State and Union territory GST Acts (excluding Integrated GST for the Rules&#039; definition), and revisional powers permit calling and examining records of subordinate orders and passing appropriate orders after opportunity to be heard.</description>
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