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 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 95 of CGST Act Section 95 of CGST Act provide for the definitions related to advanced ruling in GST. “In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant
Section 94 of CGST Act Section 94 of CGST Act provide for the liability in some other specific cases. “(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued
Section 93 of CGST Act Section 93 of CGST Act provide for the liability in special cases. “(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a)
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 91 of CGST Act Section 91 of CGST Act provide for the liability of guardians and trustees in certain cases. “Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee
Section 110 of CGST Act: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110 of CGST Act: Qualification of tribunal members (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a
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
