Appellate Tribunal and Benches thereof
Section 109
GST – States
APPEALS AND REVISION
Bihar Goods and Services Tax Act, 2017
109. Appellate Tribunal and Benches thereof.-
(1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act 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 a
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