The appeal against the judgment of the Tribunal which relates to a matter where two or more states, or a state and centre have different opinions regarding its nature of sales or place of supply, who will be next competent authority to file next appeals?

• A. Single Bench of the High Court situated in the native state of the Appellant
• B. Division Bench of the High Court in the native state of the Appellant
• C. Supreme Court
• D. Any of the Above