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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 113 of CGST Act: Orders of Appellate Tribunal(Updated till July 2024)
Section 113 of CGST Act: Orders of Appellate Tribunal Section 113 of CGST Act “(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
Section 92 of CGST Act: Liability of court of wards(Updated till July 2024)
Section 92 of CGST Act Section 92 of CGST Act provide for the liability of court of wards. “Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is
Section 130 of CGST Act: Confiscation of goods or conveyance (Updated till on July 2024)
Section 130 of CGST Act: Confiscation of goods or conveyance Summary Chart of Section 130 : (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act
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 126 of CGST Act : General Disciplines Related to Penalty (Updated till on July 2024)
Section 126 of CGST Act : General Disciplines Related to Penalty Summary Chart of Section 126 : (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission
Section 108 of CGST Act: Powers of Revisional Authority (Updated till July 2024)
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 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 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 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 115 of CGST Act Interest on refund of amount paid for admission of appeal. (Updated till July 2024)
Section 115 of CGST Act 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 112 is required to be refunded consequent to any order of the
Section 103 of CGST Act: applicability of AR (Updated till July 2024)
Section 103 of CGST Act Section 103 of CGST Act provide for the applicability of advance ruling. “(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in