Section 109(1) in Telangana Goods and Services Tax Act, 2017
(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.