The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts. By integrating it with the GST system, the need for filing the first appellate order or other documents already filed before adjudicating authority/first appellate authority will not be required as the GST System could pull those orders by quoting the unique order number given to the order of first Appellate Authority.