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TMI BlogAPPEALS TO APPELLATE TRIBUNAL - GSTAT (GOODS & SERVICES TAX APPELLATE TRIBUNAL)X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority or order in revision passed by Revisional Authority, by any person aggrieved by such an order-in-appeal/order in revision. If the taxpayer or department is aggrieved with order-in-appeal passed by the Appellate Authority, the aggrieved parties have a right to approach the Hon'ble Tribunal. Section 112 of the CGST Act, 2017 provides that any person aggrieved by an order passed against him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 109(3) of CGST Act, 2017 and Section 109(4) of CGST Act, 2017. 10.5. The cases in which any one of the issues involved relates to the place of supply, (Inserted by Section 142 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024. Notification No. 18/2024-Central Tax, dated 30.09.2024.) [the orders of Anti-Profiteering Authority and other notified cases or class of cases], s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, and the President shall refer such case for hearing - (a) where the appeal was originally heard by Members of a State Bench, to another Member of a State Bench within the State or, where no such other State Bench is available within the State, to a Member of a State Bench in another State (b) where the appeal was originally heard by Members of the Principal Bench, to another Member from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O. 4073(E) dated 14.09.2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), issued under F. No. A-50050/150/2018-CESTAT-DoR, and will have total 31 Benches, across the country. 10.13. The list of GSTAT Benches and state-wise locations are detailed below:- S. NO. State Name No. of Benches Location 1 2 3 4 1 Andhra Pradesh 1 Vishakhapatnam and Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Afra and Prayagraj 26 Uttarakhand 1 Dehradun 27 Andaman and Nicobar Islands 2 Kolkata 28 Sikkim 29 West Bengal 30 Arunachal Pradesh 1 Guwahati, Aizawl (Circuit), Agartala (Circuit), Kohima (Circuit) 31 Assam 32 Manipur 33 Meghalaya 34 Mizoram 35 Nagaland 36 Tripura Explanation - Locations shown as 'Circuit' shall be operational in such manner as the President ..... X X X X Extracts X X X X X X X X Extracts X X X X
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