Overall structure of appeals in GST :

The model law provides for a four-layered appeal structure as under :-

Appeal against the orders passed by….	…..lies to the following authority	Appeal level	Sections of model law
Adjudicating Authority	First Appellate Authority	1st	79
First Appellate Authority	Appellate Tribunal	2nd	81, 82. 83, 84
Appellate Tribunal	High Court	3rd	87
High Court	Supreme Court	4th	88, 89

 

The various sections of the model law use some phrases which are defined in the section 2. The Appendix to this note contains extracts of the definitions relevant to this topic.