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, modifying […]
GST-Goods and Service Tax - 118. page
Goods and Services Tax Act – GST Law
Appeals to First Appellate Authority
Appeals to First Appellate Authority : (1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First […]
Revisional powers of Commissioner
Revisional powers of Commissioner : (1) Subject to the provisions of section 93 and any rules made thereunder, the Commissioner may on his own motion or upon information received by him, […]
Appeals to the Appellate Tribunal
Appeals to the Appellate Tribunal : (1) Any person aggrieved by an order passed against him under section 79 or under section 80 may appeal to the Appellate Tribunal against such […]
Constitution of the National Appellate Tribunal
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 […]
Appeals to the Appellate Tribunal
Appeals to the Appellate Tribunal : (1) Any person aggrieved by an order passed against him under section 79 may appeal to the Appellate Tribunal against such order. (2) The Appellate […]
Offences by Companies and certain other persons
Offences by Companies and certain other persons : (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was […]
Compounding of offences
Compounding of offences : (1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused of […]
Appeals to First Appellate Authority
Appeals to First Appellate Authority : (1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First […]
Confiscation of goods and levy of penalty
Confiscation of goods and levy of penalty : (1) If any person – (i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder […]