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
The Central Goods and Services Act, 2017 (CGST Act) Section 104 – Advance ruling to be void in certain circumstances (1) Where the Authority or the Appellate Authority or the National Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 or under
The Central Goods and Services Act, 2017 (CGST Act) Section 103 – Applicability of advance ruling (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97
The Central Goods and Services Act, 2017 (CGST Act) Section 102 – Rectification of advance ruling The Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101C respectively so as to rectify any error apparent on the face of
The Central Goods and Services Act, 2017 (CGST Act) 101 C – Order of National Appellate Authority (1) The National Appellate Authority may after giving an opportunity of being heard to the applicant the officer authorised by the Commissioner all Principal Chief Commissioners Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State