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109. Appellate Tribunal and Benches thereof.

2(111). “the Central Goods and Services Tax Act”

2(103). “State”

2(102). “services”

2(99). “Revisional Authority”

2(52). “goods’’

2(9). "Appellate Tribunal"

2(8). “Appellate Authority”

2(c). "section"

2(b). "FORM"

Order No. 9/2019-State Tax No.(GHN-115)GST-2019/S.172(15)TH Dated 05th December 2019

Gujarat Goods and Services Tax (Amendment) Ordinance 2023.

Gujarat Goods and Services Tax (Amendment) Act 2023.

109. Appellate Tribunal and Benches thereof.-effective upto 31st July 2023

THE GUJARAT GOODS AND SERVICES TAX ACT, 2017
CHAPTER XVIII - APPEALS AND REVISION

Body 109. Appellate Tribunal.

Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act, 2017 (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.