Appellate Tribunal and Benches thereof

1[109. Constitution of Appellate Tribunal and Benches thereof. - Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals agai nst the orders passed by the Appellate Authority or the Revisional Authority , 2[or for conducting an examination or adjudicating the cases referred to in sub -section (2) of section 171 if so notified under the said section]2 under this Act.]1