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Procedure of Appellate Tribunal

Section 84 - Draft-Bills-Reports - APPEALS AND REVISION - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 84 - 84. (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constitu .....

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l - SGST). (3) The National President or a State President, or any other member of the Appellate Tribunal authorized in this behalf by the National President or a State President, may, sitting singly, dispose of any case which has been allotted to th .....

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s of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ and make a ref .....

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ll be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it. (5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regul .....

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