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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"

ORDER No. 76/XI-2-9(42)/17-2020 Dated 14th January 2020

UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) Act 2023

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

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

Body 109. Constitution of Appellate Tribunal and Benches thereof.

Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.