Section 109 Gujarat GST Act 2017 ( Section 109 Gujarat 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 Gujarat GST Act 2017 ( Section 108 Gujarat 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 on… Read More »
Section 107 Gujarat GST Act 2017 ( Section 107 Gujarat 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 to… Read More »
Section 106 Gujarat GST Act 2017 ( Section 106 Gujarat 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. Gujarat GST Act 2017… Read More »
Section 105 Gujarat GST Act 2017 ( Section 105 Gujarat 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 attendance… Read More »
Section 104 Gujarat GST Act 2017 ( Section 104 Gujarat 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 98… Read More »
Section 103 Gujarat GST Act 2017 ( Section 103 Gujarat GST Act 2017 explains Applicability of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought it in… Read More »
Section 102 Gujarat GST Act 2017 ( Section 102 Gujarat GST Act 2017 explains Rectification of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face… Read More »
Section 101 Gujarat GST Act 2017 ( Section 101 Gujarat GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying… Read More »
The second part of Economic Survey, which was tabled in Parliament today, has observed a rekindled optimism on structural reforms in the Indian economy. Drafted by Chief Economic Advisor Arvind Subramanian, the survey says optimism about the medium-term prospects for the Indian economy has been engendered by a number of structural reform actions and developments.… Read More »