section 109
Appellate Tribunal and Benches thereof
The Haryana Goods and Services Tax Act, 2017Tax2017130 sections19 chapters
Chapter XVIII APPEALS AND REVISION
Statutory text
- (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 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, 2017 (Central Act 12 of 2017) or the rules made thereunder.
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