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 112 of CGST Act Section 112 of CGST Act “(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
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 the
Section 110 of CGST Act: Qualification of tribunal members 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 Judge of the Supreme Court or is or has
Private company Vs LLP: Incorporation Minimum Requirement 1) Shareholders/ Members- 02 2) Directors- 02 NOTE: Directors or shareholders may or may not be the same. In case of Wholly owned Subsidiary 1 benificiary shareholder to be shown 1)Designated Partners- 02. 2)Atleast 1 designated partner needs
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 Appellate Tribunal
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 or
Section 106 of CGST Act[Procedure of Authority, Appellate Authority and National Appellate Authority] – The Authority or the Appellate Authority[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure. (As given in CGST Act) Go
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
