Author: Website Admin

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...

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...

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...

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...

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...

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...

1[Section 106 Procedure of Authority, Appellate Authority and National Appellate Authority.] The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power...

1[Section 105 Powers of Authority, Appellate Authority and National Appellate Authority.] (1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-...

Section 104 Advance ruling to be void in certain circumstances (1) Where the Authority or the Appellate Authority 1[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section...

 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...