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Procedure of Appellate Tribunal

Section 103 - Draft-Bills-Reports - APPEALS AND REVISION - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 103 - 103. (1) The powers and functions of the Appellate Tribunal may be exercised and d .....

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GST) and one Member (Technical - 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 .....

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akh rupees. (4) If the members 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 whi .....

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and such point or points shall 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 Tribu .....

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