Khushwant had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place of supply. The order of Appellate Tribunal came also in favour of the Depa
CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2025
Khushwant had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place of supply. The order of Appellate Tribunal came also in favour of the Department. Khushwant now wants to file an appeal against the decision of the Appellate Tribunal as he feels the stand taken by him is correct. You are required to advise him suitably with regard to filing of an appeal before the appellate forum higher than the Appellate Tribunal.
Answer & Explanation:
Answer 4A(ii) Since the issue involved in Khushwant's appeal relates to the place of supply, the appeal in his case would have been decided by the i. National Bench of the Tribunal or. ii. Regional Bench of the Tribunal. An appeal against the decision of the National/Regional Bench lies directly to the Supreme Court. Thus, in the given case Khushwant will have to file an appeal with the Supreme Court against the decision of the Appellate Tribunal.
Topics: Goods and Services Tax (GST)
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