Revised Model GST Law ( Nov 2016) Section 115 Revised Model GST Law ( Nov 2016) Appellate Authority for Advance Ruling (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction… Read More »
Revised Model GST Law ( Nov 2016) Section 114 Revised Model GST Law ( Nov 2016) Authority for Advance Ruling (1) The Authority shall be located in each State. (2) The Authority shall comprise of one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government. (3)… Read More »
Revised Model GST Law ( Nov 2016) Section 113 Revised Model GST Law ( Nov 2016) CHAPTER– XXII ADVANCE RULING Definitions In this Chapter, unless the context otherwise requires, – (a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters… Read More »
Revised Model GST Law ( Nov 2016) Section 112 Revised Model GST Law ( Nov 2016) Non Appealable decisions and orders Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST officer if such decision taken or order passed relates… Read More »
Revised Model GST Law ( Nov 2016) Section 111 Revised Model GST Law ( Nov 2016) Appeal not to be filed in certain cases (1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may… Read More »
Revised Model GST Law ( Nov 2016) Section 110 Revised Model GST Law ( Nov 2016) Exclusion of time taken for copy In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or… Read More »
Revised Model GST Law ( Nov 2016) Section 109 Revised Model GST Law ( Nov 2016) Sums due to be paid notwithstanding appeal etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the Appellate Tribunal… Read More »
Revised Model GST Law ( Nov 2016) Section 108 Revised Model GST Law ( Nov 2016) Hearing before Supreme Court (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 107… Read More »
Revised Model GST Law ( Nov 2016) Section 107 Revised Model GST Law ( Nov 2016) Appeal to the Supreme Court (1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 106, in any case which, on its own motion… Read More »
Revised Model GST Law ( Nov 2016) Section 106 Revised Model GST Law ( Nov 2016) Appeal to the High Court (1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 102 may file an appeal to the High Court andthe High Court may admit… Read More »