Constitution of the Appellate Tribunal :
The Central Government shall on the recommendation of the GST Council constitute an Appellate Tribunal known as Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by Appellate Authority or Adjudicating Authority – section 109(1) of CGST Act.
The powers of the Appellate Tribunal shall be exercisable by the National Bench and Benches thereof (referred to as “Regional Benches”), State Bench and Benches thereof (referred to as “Area Benches”) – section 109(2) of CGST Act.