Section 109. Appellate Tribunal and Benches thereof.

1[109. Constitution of Appellate Tribunal and Benches thereof.- Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority 2[, or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section] under this Act.] 3[* * *]