Section 113 Delhi GST Act 2017 ( Section 113 Delhi 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 annulling… Read More »
Section 112 Delhi GST Act 2017 ( Section 112 Delhi 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 may appeal to the… Read More »
Section 111 Delhi GST Act 2017 ( Section 111 Delhi 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 the Code of… Read More »
Section 110 Delhi GST Act 2017 ( Section 110 Delhi 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, resignation and… Read More »
Section 109 Delhi GST Act 2017 ( Section 109 Delhi 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 Appellate… Read More »
Section 108 Delhi GST Act 2017 ( Section 108 Delhi 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 Delhi GST Act 2017 ( Section 107 Delhi 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 such Appellate Authority… Read More »
Section 106 Delhi GST Act 2017 ( Section 106 Delhi 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. Delhi GST Act… Read More »
Section 105 Delhi GST Act 2017 ( Section 105 Delhi 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 Delhi GST Act 2017 ( Section 104 Delhi 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 »