Section 109 Kerala GST Ordinance 2017 : Appellate Tribunal and Benches thereof

By | September 28, 2017
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(Last Updated On: September 28, 2017)

Section 109 Kerala GST Ordinance 2017

[ Section 109  Kerala GST Ordinance 2017 explains Appellate Tribunal and Benches thereof  and is covered in CHAPTER XVIII APPEALS AND REVISION ]

Appellate Tribunal and Benches thereof

109 . (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 Ordinance.

(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.


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