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 120 of CGST Act : Appeal not to be filed in certain cases Summary Chart of Section 120 : (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing
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 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 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 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 111 of CGST Act: Procedure before Appellate Tribunal Section 111 of CGST Act: Procedure before Appellate Tribunal “(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in
Section 105 of CGST Act15[Powers of Authority, Appellate Authority and National Appellate Authority]- Section 105 of CGST Act provide for the powers of authority and appellate authority in GST. (1) The Authority or the Appellate Authority[or the National Appellate Authority] shall, for the purpose of
Section 104 of CGST Act Section 104 of CGST Act provide for the instances when the advance ruling will be void. “(1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section
Section 103 of CGST Act Section 103 of CGST Act provide for the applicability of advance ruling. “(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in
