Section 118 Puducherry GST Act 2017 [ Section 118 of Puducherry GST Act 2017 explains Appeal to Supreme Court ] Appeal to Supreme Court 118 . (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order… Read More »
Section 117 Puducherry GST Act 2017 [ Section 117 of Puducherry GST Act 2017 explains Appeal to High Court ] Appeal to High Court 117 . (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may… Read More »
Section 116 Puducherry GST Act 2017 [ Section 116 of Puducherry GST Act 2017 explains Appearance by authorised epresentative ] Appearance by authorised representative 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 with any proceedings under this… Read More »
Section 115 Puducherry GST Act 2017 [ Section 115 of Puducherry GST Act 2017 explains Interest on refund of amount paid for admission of appeal ] Interest on refund of amount paid for admission of appeal 115 . Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is… Read More »
Section 114 Puducherry GST Act 2017 [ Section 114 of Puducherry GST Act 2017 explains Financial and administrative powers of State President] Financial and administrative powers of State President 114 . The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate Tribunal in a State, as may… Read More »
Section 113 Puducherry GST Act 2017 [ Section 113 of Puducherry GST Act 2017 explains Orders of Appellate Tribunal ] Orders of Appellate Tribunal 113 . (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… Read More »
Section 112 Puducherry GST Act 2017 [ Section 112 of Puducherry GST Act 2017 explains Appeals to Appellate Tribunal ] Appeals to Appellate Tribunal 112 . (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate… Read More »
Section 111 Puducherry GST Act 2017 [ Section 111 of Puducherry GST Act 2017 explains Procedure before Appellate Tribunal ] Procedure before Appellate Tribunal 111 . (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 the Code of Civil Procedure, 1908… Read More »
Section 110 Puducherry GST Act 2017 [ Section 110 of Puducherry GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. ] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110 . The qualifications, appointment, salary and allowances, terms of office, resignation and removal of… Read More »
Section 109 Puducherry GST Act 2017 [ Section 109 of Puducherry GST Act 2017 explains Appellate Tribunal and Benches thereof ] Appellate Tribunal and Benches thereof 109 . (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing… Read More »