Daily Archives: June 2, 2018

Section 110 of Sikkim GST Act 2017 [ Section 110 of Sikkim 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] [ Enforced with effect from 1-7-2017. ] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications,… Read More »

Section 109 of Sikkim GST Act 2017 [ Section 109 of Sikkim 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 Sikkim GST Act 2017 [ Section 108 of Sikkim 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 own… Read More »

Section 107 of Sikkim GST Act 2017 [ Section 107 of Sikkim 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 Tax Act by… Read More »

Section 106 of Sikkim GST Act 2017 [ Section 106 of Sikkim 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 Sikkim GST Act 2017 [ Section 105 of Sikkim 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 Sikkim GST Act 2017 [ Section 104 of Sikkim 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 pronounced… Read More »

Section 103 of Sikkim GST Act 2017 [ Section 103 of Sikkim 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 Sikkim GST Act 2017 [ Section 102 of Sikkim 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 as… Read More »

Section 101 of Sikkim GST Act 2017 [ Section 101 of Sikkim 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 such… Read More »