Section 114 Odisha GST Act 2017 [ Section 114 Odisha GST Act 2017 explains Financial and administrative powers of State President and is covered in Chapter XVIII : Appeals and Revision ] 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… Read More »
Section 113 Odisha GST Act 2017 [ Section 113 Odisha GST Act 2017 explains Orders of Appellate Tribunal and is covered in Chapter XVIII : Appeals and Revision ] 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,… Read More »
Section 112 Odisha GST Act 2017 [ Section 112 Odisha GST Act 2017 explains Appeals to Appellate Tribunal and is covered in Chapter XVIII : Appeals and Revision ] 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… Read More »
Section 111 Odisha GST Act 2017 [ Section 111 Odisha GST Act 2017 explains Procedure before Appellate Tribunal and is covered in Chapter XVIII : Appeals and Revision ] 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… Read More »
Section 110 Odisha GST Act 2017 [ Section 110 Odisha GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. and is covered in Chapter XVIII : Appeals and Revision ] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.110. The qualifications, appointment, salary and allowances, terms of office,… Read More »
Section 109 Odisha GST Act 2017 [ Section 109 Odisha GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVIII : Appeals and Revision ] 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… Read More »
Section 108 Odisha GST Act 2017 [ Section 108 Odisha GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII : Appeals and Revision ] Powers of Revisional Authority 108. (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… Read More »
Section 107 Odisha GST Act 2017 [ Section 107 Odisha GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII : Appeals and Revision ] Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »
Section 106 Odisha GST Act 2017 [ Section 106 Odisha GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII : Advance Ruling ] Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. Read… Read More »
Section 105 Odisha GST Act 2017 [ Section 105 Odisha GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII : Advance Ruling ] Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing… Read More »