Section 109

Amendment status not verified — confirm the current text below against the official source.

(1) Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act [,or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section].] Substituted by ACT 23 OF 2023 published in K.G.Ext.No. 3045 dt. 18/09/2023. Prior to the Substitution it read as "Appellate Tribunal and Benches thereof.-- (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. (2) The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be in accordance with the provisions of Section 109 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) or the rules made thereunder." Inserted by ACT 28 OF 2024 published in K.G. Ext. No. 3514 dt. 02/11/2024.