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Section 109 of CGST Act: Constitution of Appellate Tribunal and Benches Thereof (Updated till July 2024)
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 116 of CGST ACT : Appearance by Authorised Representative (Updated till on July 2024)
Section 116 of CGST Act : Appearance by authorised representative. Summary Chart of Section 116 : (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection
Section 102 of CGST Act: rectification of AR (Updated till July 2024 )
Section 102 of CGST Act Section 102 of CGST Act provide for the orders by appellate authority. “(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or
Section 100 of CGST Act: Appeal to Appellate Authority (Updated till on July 2024)
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 135 of CGST Act Presumption of culpable mental state (Updated till July 2024)
Section 135 of CGST Act Presumption of culpable mental state Section 135. Presumption of culpable mental state.- In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of
Section 136 of CGST Act : Relevancy of Statements Under Certain Circumstances (Updated till on July 2024)
Section 136 of CGST Act : Relevancy of Statements Under Certain Circumstances Summary Chart of Section 136 : A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry
Section 134 of CGST Act Cognisance of Offences (Updated till July2024)
Section 134 of CGST Act Cognisance of Offences Section 134. Cognizance of offences.- No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of
Section 139 of CGST Act : Migration of Existing Taxpayers (Updated till on July 2024)
Section 139 of CGST Act : Migration of Existing Taxpayers Summary Chart of Section 139 : (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued
Section 107 of CGST Act : Appeals to Appellate Authority (Updated till on July 2024)
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 98 of CGST Act: receipt of application for AR (Updated till July 2024)
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 111 of CGST Act: Procedure before Appellate Tribunal(Updated till January 2024)
Section 111 of CGST Act: Procedure before Appellate Tribunal Section 111 of CGST Act: 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
Section 117 of CGST Act : Appeal to High Court (Updated till on July 2024)
Section 117 of CGST Act : Appeal to High Court Summary Chart of Section 117 : (1) Any person aggrieved by any order passed by the 10[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the