Section 113 Central Goods and Services Tax Act, 2017
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 fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original […]
Section 112 Central Goods and Services Tax Act, 2017
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 Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within 1three months from the date on which the order sought to […]
Section 111 Central Goods and Services Tax Act, 2017
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 down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act […]
Section 110 Central Goods and Services Tax Act, 2017
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 Justice of a High Court, or is or has been a Judge […]
Section 109 Central Goods and Services Tax Act, 2017
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 hearing appeals against the orders passed by the Appellate Authority or the […]
Section 108 Central Goods and Services Tax Act, 2017
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 territory tax, call for and examine the record of any proceedings, and […]
Section 107 Central Goods and Services Tax Act, 2017
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 Authority as may be prescribed within three months from the date on […]
Section 106 Central Goods and Services Tax Act, 2017
Procedure of Authority and Appellate Authority The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure. 1. Substituted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019) for “Procedure of Authority and Appellate Authority.” This amendment shall […]
Section 105 Central Goods and Services Tax Act, 2017
Powers of Authority and Appellate Authority (1) The Authority or the Appellate Authority 2[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 him on oath; (c) issuing commissions and compelling production of books of account and other records, […]
Section 104 Central Goods and Services Tax Act, 2017
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 (4) of section 98 or under sub-section (1) of section 101 2[or under section 101C] has been obtained by the applicant or the appellant by fraud or suppression of material facts […]