Section 109
Constitution of Appellate Tribunal and Benches thereof
In force
Section 109. Constitution of Appellate Tribunal and Benches thereof.
(1) The Government shall, on the recommendations of the Council, by notification, constitute an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-109.html
- Source confidence: Pending verification
Quick facts
- Section
- 109
- Chapter
- XVIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0