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Section 109: Appellate Tribunal and Benches thereof.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

[109. Constitution of Appellate Tribunal and Benches thereof.- Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority [, or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section] under this Act.]

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Where this provision sits

ActThe Maharashtra Goods and Services Tax Act, 2017
Section109
Marginal noteAppellate Tribunal and Benches thereof.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 32 of 2023. Section 109 was substituted by Mah. 32 of 2023, s. 14, w.e.f. 1st August 2023.
  • inserted, Mah. 8 of 2025. These words were inserted by Mah. 8 of 2025, s. 32, w.e.f. 27th September 2024.
  • omitted, Mah. 32 of 2023. Section 110 was deleted by Mah. 32 of 2023, s. 15, w.e.f. 1st August 2023.

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