Section 121 of Punjab GST Act 2017 ( Section 121 of Punjab GST Act 2017 explains Non appealable decisions and orders and is covered in CHAPTER XVIII APPEALS AND REVISION ) Non appealable decisions and orders. 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed… Read More »
Section 120 of Punjab GST Act 2017 ( Section 120 of Punjab GST Act 2017 explains Appeal not to be filed in certain cases and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appeal not to be filed in certain cases. 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders… Read More »
Section 119 of Punjab GST Act 2017 ( Section 119 of Punjab GST Act 2017 explains Sums due to be paid notwithstanding appeal etc and is covered in CHAPTER XVIII APPEALS AND REVISION ) Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums… Read More »
Section 118 of Punjab GST Act 2017 ( Section 118 of Punjab GST Act 2017 explains Appeal to Supreme Court and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appeal to Supreme Court. 118. (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate… Read More »
Section 114 of Punjab GST Act 2017 ( Section 114 of Punjab 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… Read More »
Section 113 of Punjab GST Act 2017 ( Section 113 of Punjab 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… Read More »
Section 117 of Punjab GST Act 2017 ( Section 117 of Punjab GST Act 2017 explains Appeal to High Court and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appeal to High Court. 117. (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to… Read More »
Section 115 of Punjab GST Act 2017 ( Section 115 of Punjab GST Act 2017 explains Interest on refund of amount of amount paid for admission of appeal and is covered in CHAPTER XVIII APPEALS AND REVISION ) Interest on refund of amount of amount paid for admission of appeal. 115. Where an amount paid by the appellant under… Read More »
Section 116 of Punjab GST Act 2017 ( Section 116 of Punjab GST Act 2017 explains Appearance by authorised representative and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appearance by authorised representative. 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal… Read More »
Section 112 of Punjab GST Act 2017 ( Section 112 of Punjab 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… Read More »