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Powers of the Authority and Appellate Authority

Section 123 - Draft-Bills-Reports - ADVANCE RULING - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 123 - 123. (1) The Authority or, as the case may be, the Appellate Authority shall, for the pu .....

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ourt under the Code of Civil Procedure, 1908 (5 of 1908). (2) The Authority or, as the case may be, the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of C .....

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