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THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 109. Appellate Tribunal -

1[Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.]

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