The Central Goods and Services Act, 2017 (CGST Act) Section 120 – Appeal not to be filed in certain cases (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the
The Central Goods and Services Act, 2017 (CGST Act) Section 119 – Sums due to be paid notwithstanding appeal, etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the
The Central Goods and Services Act, 2017 (CGST Act) Section 118 – Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an
The Central Goods and Services Act, 2017 (CGST Act) Section 117 – Appeal to High Court (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied
The Central Goods and Services Act, 2017 (CGST Act) Section 116 – Appearance by authorised representative (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under
The Central Goods and Services Act, 2017 (CGST Act) Section 115 – Interest on refund of amount paid for admission of appeal Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal,
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