Appeal to Appellate Tribunal

1. Who can file appeal to Appellate Tribunal?

As per sub-section (1) of section 112, any person aggrieved by an order passed against him under section 107 (i.e. order of the Appellate Authority) or section 108 (i.e. order of the Revisional Authority) of the CGST Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order.

2. Jurisction of various Benches of Appellate Tribunal