Section 109 in Telangana 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] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).] Tribunal constituted by the Central Government shall be the Appellate Tribunal under this Act for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.(2)The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be [in accordance with the provisions of] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).] section 109 of the Central Goods and Services Tax Act or the rules made thereunder.
