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
Section 116 of CGST Act : Appearance by authorised representative. Summary Chart of Section 116 : (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection
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 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 94 of CGST Act Section 94 of CGST Act provide for the liability in some other specific cases. “(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued
Section 93 of CGST Act Section 93 of CGST Act provide for the liability in special cases. “(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a)
Section 92 of CGST Act Section 92 of CGST Act provide for the liability of court of wards. “Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is
Section 91 of CGST Act Section 91 of CGST Act provide for the liability of guardians and trustees in certain cases. “Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee
