Section 109 of CGST Act, 2017 : Section 109: Constitution Of Appellate Tribunal And Benches Thereof

Explanation using Example

Imagine a business, ABC Corp, which is registered under the GST regime, has been assessed for additional tax liabilities by the GST authorities. ABC Corp disagrees with this assessment and files an appeal with the Appellate Authority. The Appellate Authority upholds the decision of the GST authorities. ABC Corp decides to contest this further and files a second appeal.

Under Section 109 of the Central Goods and Services Tax Act, 2017, ABC Corp has the right to appeal to the Goods and Services Tax Appellate Tribunal (GSTAT). Since the issue involves a dispute regarding the place of supply, which is a critical component in determining GST liabilities, the appeal would fall under the jurisdiction of the National Bench or a Reg...

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