The Central Goods and Services Act, 2017 (CGST Act) Section 114 – Financial and administrative powers of President The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed: Provided that the President shall have the authority to delegate such of his
The Central Goods and Services Act, 2017 (CGST Act) Section 113 – Orders of Appellate Tribunal (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the
The Central Goods and Services Act, 2017 (CGST Act) Section 112 – Appeals to Appellate Tribunal (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against
The Central Goods and Services Act, 2017 (CGST Act) Section 111 – Procedure before Appellate Tribunal (1) The Appellate Tribunal shall not while disposing of any proceedings before it or an appeal before it be bound by the procedure laid down in the Code of Civil Procedure 1908 but shall be guided by the principles
The Central Goods and Services Act, 2017 (CGST Act) Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. (1) A person shall not be qualified for appointment as— (a) the President unless he has been a Judge of the Supreme Court or is or has been the Chief
The Central Goods and Services Act, 2017 (CGST Act) Section 109 – Constitution of Appellate Tribunal and Benches thereof (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for
The Central Goods and Services Act, 2017 (CGST Act) Section 108 – Powers of Revisional Authority (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union
The Central Goods and Services Act, 2017 (CGST Act) Section 107 – Appeals to Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate
The Central Goods and Services Act, 2017 (CGST Act) Section 106 – Procedure of Authority, Appellate Authority and National Appellate Authority The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter have power to regulate its own procedure. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 105 – Powers of Authority, Appellate Authority and National Appellate Authority (1) The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection. (b) enforcing the attendance of any person and examining