Revised Model GST Law ( Nov 2016) Section 105 Revised Model GST Law ( Nov 2016) Appearance by authorised representative (1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the Act,… Read More »
Revised Model GST Law ( Nov 2016) Section 104 Revised Model GST Law ( Nov 2016) Interest on refund of pre-deposit Where an amount deposited by the appellant under sub-section (6) of section 98 or under sub-section (9) of section 101 is required to be refunded consequent to any order of the First Appellate Authority… Read More »
Revised Model GST Law ( Nov 2016) Section 103 Revised Model GST Law ( Nov 2016) Procedure of Appellate Tribunal (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst the members thereof. (2) Subject to the provisions… Read More »
Revised Model GST Law ( Nov 2016) Section 102 Revised Model GST Law ( Nov 2016) Orders of Appellate Tribunal (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 appealed against… Read More »
Revised Model GST Law ( Nov 2016) Section 101 Revised Model GST Law ( Nov 2016) Appeals to the Appellate Tribunal (1) Any person aggrieved by an order passed against him under section 98 or section 99 of this Act or of the [SGST/CGST] Act as per the provisions of section 7 of the [SGST/CGST]… Read More »
Revised Model GST Law ( Nov 2016) Section 100 Revised Model GST Law ( Nov 2016) Constitution of the National Appellate Tribunal (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal. (2) The Appellate Tribunal shall… Read More »
Revised Model GST Law ( Nov 2016) Section 99 Revised Model GST Law ( Nov 2016) Revisional powers of Chief Commissioner or Commissioner (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner may on his own motion, or upon information received by him or on request… Read More »
Revised Model GST Law ( Nov 2016) Section 98 Revised Model GST Law ( Nov 2016) CHAPTER–XXI APPEALS AND REVISION Appeals to First Appellate Authority (1) Any person aggrieved by any decision or order passed against him under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act by… Read More »
Revised Model GST Law ( Nov 2016) Section 97 Revised Model GST Law ( Nov 2016) Compounding of offences (1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused of the offence, to the Central Government or the… Read More »
Revised Model GST Law ( Nov 2016) Section 96 Revised Model GST Law ( Nov 2016) Offences by Companies and certain other persons (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to,… Read More »