Daily Archives: December 10, 2017

Section 110 of Manipur GST Act 2017 ( Section 110 of Manipur 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,… Read More »

Section 109 of Manipur GST Act 2017 ( Section 109 of Manipur 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… Read More »

Section 108 of Manipur GST Act 2017 ( Section 108 of Manipur 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 Provisional Authority may on his own motion, or upon information… Read More »

Section 107 of Manipur GST Act 2017 ( Section 107 of Manipur 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… Read More »

Section 106 of Manipur GST Act 2017 ( Section 106 of Manipur 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 More »

Section 105 of Manipur GST Act 2017 ( Section 105 of Manipur 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;… Read More »

Section 104 of Manipur GST Act 2017 ( Section 104 of Manipur 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… Read More »

Section 103 of Manipur GST Act 2017 ( Section 103 of Manipur 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… Read More »

Section 102 of Manipur GST Act 2017 ( Section 102 of Manipur 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… Read More »

Section 101 of Manipur GST Act 2017 ( Section 101 of Manipur 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 think fit,… Read More »