Hema Lubricants Ltd., filed an appeal before the Appellate Tribunal against the order of the Appellate Authority, wherein the issue was revolving around the place of supply. The Tribunal decided the issue against the com

Where the supplier or the department is not satisfied with the order passed by the State Bench or Area Benches of the Appellate Tribunal, appeal can be filed before the High Court if the High Court is satisfied that such an appeal involves a substantial question of law [Section 117(1) of the CGST Act, 2017] Nevertheless, appeal against orders passed by the National Bench or Regional Benches of the Tribunal can be filed only before the Supreme Court and not before High Court. As per section 109(5) of the Act, only the National Bench or Regional Bench of the Tribunal can decide appeals where one of the issues involved relates to the place of supply. Since the issue involved in the given case relates to the place of supply, the appeal in case would be decided by the National Bench or Regional Bench of the Tribunal. Consequently, Hema Lubricants Ltd., will have to file an appeal before the Supreme Court and not with the High Court.