Section 111(3) in The Central Goods and Services Tax Act, 2017
(3)Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,-(a)in the case of an order against a company, the registered office of the company is situated; or(b)in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain.
