Section 113 Chhattishgarh GST Act 2017 ( Section 113 Chhattishgarh 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, modifying or… Read More »
Section 112 Chhattishgarh GST Act 2017 ( Section 112 Chhattishgarh 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 Act… Read More »
Section 111 Chhattishgarh GST Act 2017 ( Section 111 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 110 Chhattishgarh GST Act 2017 explains President and Members of Appellate Tribunal, their qualifi cation, appointment, conditions of service, etc. and is Covered in CHAPTER XVIII : APPEALS AND REVISION ) President and Members of Appellate Tribunal, their qualifi cation, appointment, conditions of service, etc. 110 . The qualifications, appointment, salary and allowances,… Read More »
Section 109 Chhattishgarh GST Act 2017 ( Section 109 Chhattishgarh 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 be the… Read More »
Section 108 Chhattishgarh GST Act 2017 ( Section 108 Chhattishgarh 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 him or… Read More »
Section 107 Chhattishgarh GST Act 2017 ( Section 107 Chhattishgarh 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 appeal… Read More »
Section 106 Chhattishgarh GST Act 2017 ( Section 106 Chhattishgarh 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. Chhattishgarh GST Act 2017… Read More »
Section 105 Chhattishgarh GST Act 2017 ( Section 105 Chhattishgarh 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 the… Read More »
Section 104 Chhattishgarh GST Act 2017 ( Section 104 Chhattishgarh GST Act 2017 explains Advance ruling to be void in certain circumstances and is Covered in CHAPTER XVII : ADVANCE RULING ) Advance ruling to be void in certain circumstances. 104 . (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of Section… Read More »