Section 109 of Tamil Nadu GST Act 2017 ( Section 109 of Tamil Nadu GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in CHAPTER XVIII APPEALS AND REVISION ) [Enforced with effect from 1-7-2017.] Appellate Tribunal and Benches thereof 109. (1)Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central… Read More »
Section 108 of Tamil Nadu GST Act 2017 ( Section 108 of Tamil Nadu GST Act 2017 explains Powers of Revisional Authority and is covered in CHAPTER XVIII APPEALS AND REVISION ) [Enforced with effect from 1-7-2017.] Powers of Revisional Authority 108.(1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his… Read More »
Section 107 of Tamil Nadu GST Act 2017 ( Section 107 of Tamil Nadu GST Act 2017 explains Appeals to Appellate Authority and is covered in CHAPTER XVIII APPEALS AND REVISION ) [Enforced with effect from 1-7-2017.] Appeals to Appellate Authority 107.(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services… Read More »
Section 106 of Tamil Nadu GST Act 2017 ( Section 106 of Tamil Nadu GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to… Read More »
Section 105 of Tamil Nadu GST Act 2017 ( Section 105 of Tamil Nadu GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] Powers of Authority and Appellate Authority 105.(1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding—… Read More »
Section 104 of Tamil Nadu GST Act 2017 ( Section 104 of Tamil Nadu GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] Advance ruling to be void in certain circumstances 104.(1) Where the Authority or the Appellate Authority finds that advance ruling… Read More »
Section 103 of Tamil Nadu GST Act 2017 ( Section 103 of Tamil Nadu GST Act 2017 explains Applicability of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] 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)… Read More »
Section 102 of Tamil Nadu GST Act 2017 ( Section 102 of Tamil Nadu GST Act 2017 explains Rectification of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 101 of Tamil Nadu GST Act 2017 ( Section 101 of Tamil Nadu GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 100 of Tamil Nadu GST Act 2017 ( Section 100 of Tamil Nadu GST Act 2017 explains Appeal to the Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) [Enforced with effect from 1-7-2017.] Appeal to the Appellate Authority 100.(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section… Read More »