GST-Goods and Service Tax - 117. page

Goods and Services Tax Act – GST Law

Appeal to the Supreme Court : (1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section […]

Hearing before Supreme Court : (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, […]

Sums due to be paid notwithstanding appeal etc. : Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a […]

Exclusion of time taken for copy : In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was […]

Appeal not to be filed in certain cases : (1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions […]

Appeal to the High Court : (1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 83 may file an appeal […]

Constitution of the National Appellate Tribunal : (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as […]

Orders of Appellate Tribunal : (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, […]

Procedure of Appellate Tribunal : (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst […]

Interest on delayed refund of pre-deposit : Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be […]