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Procedure of Appellate Tribunal

Section 103 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 103 - 103. (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the Stat .....

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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 the Bench of which he is a member, where in .....

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nt, 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 reference to the National President or the S .....

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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 regulate its own procedure and the procedure o .....

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