Section 109 of Sikkim GST Act 2017 : Appellate Tribunal and Benches thereof

By | June 2, 2018
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(Last Updated On: June 3, 2018)

Section 109 of Sikkim GST Act 2017

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

[ Enforced with effect from 1-7-2017. ]

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 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 or the rules made thereunder.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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