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Chapter 18: Appeals and Revision
Appellate hierarchy, pre-deposit requirements, time limits
5 Sections~3h 40m0/5 Completed
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107
Section 107: Appeals to Appellate Authority
First appeal
advancedhigh relevance40m
108
Section 108: Powers of Revisional Authority
Revision by Commissioner
intermediatemedium relevance25m
112
Section 112: Appeals to Appellate Tribunal
Second appeal to GSTAT
advancedhigh relevance40m
117
Section 117: Appeal to High Court
High Court appeal
advancedmedium relevance30m
118
Section 118: Appeal to Supreme Court
Final appeal
advancedmedium relevance25m