Category: Indirect Tax

Section 113 – Orders of Appellate Tribunal of CGST ACT, 2017 113. (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 case back to the … Continue reading “Section 113 – Orders of Appellate Tribunal of CGST ACT, 2017”

Section 112 – Appeals to Appellate Tribunal of CGST ACT, 2017 112. (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 … Continue reading “Section 112 – Appeals to Appellate Tribunal of CGST ACT, 2017”

Section 111 – Procedure before Appellate Tribunal of CGST ACT, 2017 111. (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 of natural justice and … Continue reading “Section 111 – Procedure before Appellate Tribunal of CGST ACT, 2017”

Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc of CGST ACT, 2017 110. (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 Justice of a High … Continue reading “Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc of CGST ACT, 2017”

Section 109 – Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017 109. (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 hearing appeals against the … Continue reading “Section 109 – Constitution of Appellate Tribunal and Benches thereof of CGST ACT, 2017”

Section 108 – Powers of Revisional Authority of CGST ACT, 2017 108. (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 territory tax, … Continue reading “Section 108 – Powers of Revisional Authority of CGST ACT, 2017”

Section 107 – Appeals to Appellate Authority of CGST ACT, 2017 107. (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 Authority as may be … Continue reading “Section 107 – Appeals to Appellate Authority of CGST ACT, 2017”

Section 106 – Procedure of Authority and Appellate Authority of CGST ACT, 2017 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

Section 105 – Powers of Authority and Appellate Authority of CGST ACT, 2017 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of … Continue reading “Section 105 – Powers of Authority and Appellate Authority of CGST ACT, 2017”

Section 104 – Advance ruling to be void in certain circumstances of CGST ACT, 2017 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained by the applicant or the appellant by fraud … Continue reading “Section 104 – Advance ruling to be void in certain circumstances of CGST ACT, 2017”