Chapter 21: Appeals And Revision

Chapter 21: Appeals And Revision

Home GST Law Chapter 21: Appeals And Revision
Appeals_And_Revision

Section 98 : Appeals to First Appellate Authority – Appeals And Revision

98.Appeals to First Appellate Authority (1) Any person aggrieved by any decision or order passed against him under this Act or under the Act...
Appeals_And_Revision

Section 99 : Revisional powers of Chief Commissioner or Commissioner – Appeals And Revision

99.Revisional powers of Chief Commissioner or Commissioner (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner...
Appeals_And_Revision

Section 100A : Constitution of the National Appellate Tribunal – Appeals And Revision

100. Constitution of the National Appellate Tribunal (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services...
Appeals_And_Revision

Section 100B : Constitution of the Appellate Tribunal – Appeals And Revision

100. Constitution of the Appellate Tribunal The Appellate Tribunal constituted under section 100 of the CGST Act, 2016 shall be the Appellate Tribunal for the...
Appeals_And_Revision

Section 101 : Appeals to the Appellate Tribunal – Appeals And Revision

101. Appeals to the Appellate Tribunal (1) Any person aggrieved by an order passed against him under section 98 or section 99 of this Act...
Appeals_And_Revision

Section 102 : Orders of Appellate Tribunal – Appeals And Revision

102. Orders of Appellate Tribunal (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders...
Appeals_And_Revision

Section 103 : Procedure of Appellate Tribunal – Appeals And Revision

103. Procedure of Appellate Tribunal (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National...
Appeals_And_Revision

Section 104 : Interest on refund of pre-deposit – Appeals And Revision

104. Interest on refund of pre-deposit Where an amount deposited by the appellant under sub-section (6) of section 98 or under sub-section (9) of section...
Appeals_And_Revision

Section 105 : Appearance by authorised representative – Appeals And Revision

105. Appearance by authorised representative (1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the...
Appeals_And_Revision

Section 106 : Appeal to the High Court – Appeals And Revision

106. Appeal to the High Court (1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under...

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