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NATIONAL GOODS AND SERVICES TAX APPELLATE TRIBUNAL

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 8-2-2017 Last Replied Date:- 9-2-2017 - Section 2(9) of Model Goods and Services Tax Act, 2016 ( Act for short) defines the phrase, Appellate Tribunal as the constituted under Section 100. Appeal to the Appellate Tribunal in this act is the second stage of the appeal. Section 101(1) of the Act provides that any person aggrieved by an order passed against him Section 98 or Section 99 of the Act may appeal to the Appellate Tribunal .....

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o such person. Section 99(1) empowers the Chief Commissioner or Commissioner for revision of orders of adjudicating authority subordinate to him. This section provides that the Chief Commissioner or Commissioner may on his own motion, or upon information received by him or on request from the Commissioner of SGST/CGST, call for and examine the record of any proceeding, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as .....

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cessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. Section 100 provides for the constitution of the National Appellate Tribunal. The Central Government shall on the recommendation of the GST Council constitute a National Goods and Service Tax Appellate Tribunal ( Appellate Tribunal for short). The Appellate Tribunal shall be headed by a National President. The Appellate Tribunal shall have one branch for each State, w .....

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