Author: Website Admin

Section 122 Penalty for certain offences (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or...

Section 121 Non-appealable decisions and orders Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an...

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...

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...

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...

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...

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...

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...

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...

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...