[Subject to the provisions of this Chapter, the Goods and Services Tax
Appellate Tribunal constituted under Central Goods and Services Tax Act,
2017 shall be the Appellate Tribunal for hearing appeals against the orders
passed by the Appellate Authority or the Revisional Authority under this
Act.]178
178. Substituted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023 (U.P. Act No. 14 of 2023) Published Vide Notification No. 420(2)/LXXIX-V-1-2023-1(ka)-13-2023 Dated Lucknow, August 21, 2023. Prior to Substitution the Section reads as under : @spaanspan@"(1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. span(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 section 109 of the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) or the rules made thereunder."