Appeal before Appellate Tribunal :
Appeal against order of Appellate Authority or Revisional Authority lies before Appellate Tribunal. Appellate Tribunal is a quasi judicial authority.
There will be National Bench and Regional Benches of Appellate Tribunal, which will hear appeals where one of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision of President.
State Bench and Area benches of Appellate Tribunal will hear appeals where issue relating to place of supply is not involved i.e. transaction is intra-state. These will be under supervision of State President.