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109. Constitution of Appellate Tribunal and Benches thereof. Of (CGST)

2(103). “State”

2(102). “services”

2(99). “Revisional Authority”

2(52). “goods”

2(9). “Appellate Tribunal”

2(8). “Appellate Authority”

Order No. 9/2019 - State Tax No. F-10- 48/2019/CT/V(116) Dated : 05th December 2019

CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT 2024.

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

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

Body 109.Constitution of Appellate Tribunal and Benches Thereof.-

subject to provisions of this Chapter, the "Goods and Services Tax Tribunal" constituted under the Central Goods and Services Tax Act, 2017 (No.12 of 2017) shall be the Appellate Tribunal for hearing appeals against the order passed by the Appellate Authority or the Revisional Authority under This Act.