Category: 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...

Section 114 1[Financial and administrative powers of President The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.] ************************************************************************************************************** Note 1. Substituted  by...

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...

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 1[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 7[Constitution of Appellate Tribunal and Benches thereof. (1) The Government shall, on the recommendations of the Council, by notification, establish 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...