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Section 95 of CGST Act: Advance ruling(Updated till July 2024)

Section 95 of CGST Act Section 95 of CGST Act provide for the definitions related to advanced ruling in GST. “In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant

Section 108 of CGST Act: Powers of Revisional Authority (Updated till July 2024)

Section 108 of CGST Act : Section 108 of CGST Act provide for the power of revisional authority. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him

Section 118 of CGST Act : Appeal to Supreme Court (Updated till on July 2024)

Section 118 of CGST Act : Appeal to Supreme Court Summary Chart of Section 118 : (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the 13[Principal Bench] of the Appellate Tribunal; or (b)

Section 126 of CGST Act : General Disciplines Related to Penalty (Updated till on July 2024)

Section 126 of CGST Act : General Disciplines Related to Penalty Summary Chart of Section 126 : (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission

Section 117 of CGST Act : Appeal to High Court (Updated till on July 2024)

Section 117 of CGST Act : Appeal to High Court Summary Chart of Section 117 : (1) Any person aggrieved by any order passed by the 10[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the

Section 109 of CGST Act: Constitution of Appellate Tribunal and Benches Thereof (Updated till July 2024)

Section 109 of CGST Act : section 109 of CGST Act provide for the constitution of appellate tribunal and benches thereof. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an

Section 113 of CGST Act: Orders of Appellate Tribunal(Updated till July 2024)

Section 113 of CGST Act: Orders of Appellate Tribunal Section 113 of CGST Act “(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order

Section 119 of CGST Act : Sums due to be paid notwithstanding appeal, etc. (Updated till on July 2024)

Section 119 of CGST Act : Sums due to be paid notwithstanding appeal, etc. Summary Chart of Section 119 : Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as

Section 102 of CGST Act: rectification of AR (Updated till July 2024 )

Section 102 of CGST Act Section 102 of CGST Act provide for the orders by appellate authority. “(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or

Section 110 of CGST Act: Qualification of tribunal members(Updated till July 2024)

Section 110 of CGST Act: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110 of CGST Act: Qualification of tribunal members (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a

Section 100 of CGST Act: Appeal to Appellate Authority (Updated till on July 2024)

Section 100 of CGST Act : Appeal to Appellate Authority Summary Chart of Section 100 : Section 100 of CGST Act provide for the appeal to Appellate Authority. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any

Section 107 of CGST Act : Appeals to Appellate Authority (Updated till on July 2024)

Section 107 of CGST Act : Appeals to Appellate Authority Summary Chart of Section 107 : (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods