Author: Vinod Arora
Provisions under Section 118 of the CGST Act 2017 relating to "Appeal to Supreme Court".
Provisions under Section 117 of the CGST Act 2017 relating to "Appeal to High Court".
Provisions under Section 116 of the CGST Act 2017 relating to "Appearance by Authorised Representative".
Provisions under Section 115 of the CGST Act 2017 relating to "Interest on Refund of Amount Paid for Admission of Appeal".
Provisions under Section 114 of the CGST Act 2017 relating to "Financial and Administrative Powers of President".
Provisions under Section 113 of the CGST Act 2017 relating to "Orders of Appellate Tribunal".
Section 112 CGST: Appeal to Appellate Tribunal within 3 months; tribunal can refuse appeals under ₹50,000; pay admitted amount plus 10% max ₹20cr to stay recovery.
Provisions under Section 111 of the CGST Act 2017 relating to "Procedure before Appellate Tribunal".
Provisions under Section 110 of the CGST Act 2017 relating to "President and Members of Appellate Tribunal, their Qualification, Appointment, Conditions of Service, etc.".
Provisions under Section 109 of the CGST Act 2017 relating to "Constitution of Appellate Tribunal and Benches thereof".