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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 .....

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against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Section 98 provides for the appeals to first appellate authority. Section 98 (1) provides that .....

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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 informa .....

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it is prejudicial to the interest of the revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroll .....

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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 recomm .....

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hich shall be called as the State GST Tribunal. Every State Tribunal will be headed by a State President. Every State Tribunal shall consist of as many- Members (judicial); Members (Technical - CGST); and Members (Technical - SGST) as may be prescrib .....

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r (Technical-CGST) shall be such as may be prescribed by the Central Government on recommendations of the Council. The qualifications, eligibility conditions and the manner of selection and appointment of State Presidents and the Member s (Technical .....

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ions of the Council. On ceasing to hold office, the National President, the State Presidents or other Members of the Appellate Tribunal shall not be entitled to appear, act or plead before the Appellate Tribunal. As per Section 17 of IGST Act, the pr .....

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