Sec 2(9) – Appellate Tribunal

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Sec 2(9) – Appellate Tribunal 2017-04-22T18:40:07+00:00
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  • Adarsh MadrechaAdarsh Madrecha
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    #1004 |

    “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;

    Priya MadrechaPriya Madrecha
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    It refers to an authority before whom a person aggrieved by a decision/ order under the CGST/ SGST/ UTGST Act passed by the Appellate Authority/ Revision Authority may appeal. An order passed by the Appellate Tribunal would be final and binding on all the parties. If a person is further aggrieved by the order passed by the Appellate Tribunal, he may prefer an appeal before the High Court.

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