GST-Goods and Service Tax - 322. page

Goods and Services Tax Act – GST Law

Division Benches : In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of the President or, as the case […]

Single member bench where amount involved is upto Rs five lakh and question of law not involved : Any appeal where the tax or input tax credit involved or the […]

Constitution of the Appellate Tribunal : The Central Government shall on the recommendation of the GST Council constitute an Appellate Tribunal known as Goods and Services Tax Appellate Tribunal for […]

National Bench and Regional Benches : The National Bench of the Appellate Tribunal shall be situated at New Delhi which shall be presided over by the President and shall consist […]

First Appeal before Appellate Authority : Any person aggrieved by any decision or order passed against him under CGST Act or SGST Act or UTGST Act or IGST Act by […]

Revision by Revisional Authority  : Provisions relating to revision of order of adjudicating authority were available in many State Vat Laws. However, these powers were not available in Central Excise […]

Interest on delayed refund of pre-deposit : Where an amount deposited by the appellant under section 107(6) or 112(8) is required to be refunded consequent to any order of the […]

Bar of jurisdiction of civil courts : Save as provided by sections 117 and 118 (Appeal before High Court and Supreme Court), no civil court shall have jurisdiction to deal […]

Confiscation does not prevent imposition of other punishment Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions […]