Section 111 of Punjab GST Act 2017 ( Section 111 of Punjab 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… Read More »
Section 109 of Punjab GST Act 2017 ( Section 109 of Punjab 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 110 of Punjab GST Act 2017 ( Section 110 of Punjab 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 107 of Punjab GST Act 2017 ( Section 107 of Punjab 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 CentralGoods and Services Tax Act by an adjudicating authority may… Read More »
Section 106 of Punjab GST Act 2017 ( Section 106 of Punjab 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 108 of Punjab GST Act 2017 ( Section 108 of Punjab 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… Read More »
Section 105 of Punjab GST Act 2017 ( Section 105 of Punjab 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 Punjab GST Act 2017 ( Section 104 of Punjab 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 102 of Punjab GST Act 2017 ( Section 102 of Punjab 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 103 of Punjab GST Act 2017 ( Section 103 of Punjab 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… Read More »