Section 109 of CGST Act : section 109 of CGST Act provide for the 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
Section 108 of CGST Act : Section 108 of CGST Act provide for the power 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
Section 107 of CGST Act : Appeals to Appellate Authority Summary Chart of Section 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
Section 106 of CGST Act[Procedure of Authority, Appellate Authority and National Appellate Authority] – The Authority or the Appellate Authority[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure. (As given in CGST Act) Summary
Section 100 of CGST Act : Appeal to Appellate Authority Summary Chart of Section 100 : Section 100 of CGST Act provide for the appeal to Appellate Authority. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any
Section 99 of CGST Act : Appellate Authority for Advance Ruling Summary Chart of Section 99 : Section 99 of CGST Act provide for the AAAR. “Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate
Section 98 of CGST Act : Receipt of Application for AR Summary Chart of Section 98 : Section 98 of CGST Act provide for procedure after the receipt of application for advanced ruling. (1) On receipt of an application, the Authority shall
Section 97 of CGST Act : Application for Advance Ruling Summary Chart of Section 97 : Section 97 of CGST Act provide for the application for advanced ruling. It also provide the list of questions where the advance ruling can be sought.
Section 96 of CGST Act : Authority for advance ruling Summary Chart of Section 96 : Section 96 of CGST Act provide for the constitution of authority for advance ruling. “Subject to the provisions of this Chapter, for the purposes of this
