GST - Appeal and Revision

Chapters / List

1. Appeal to the Appellate Authority [ Section 107 ]

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2. Powers of Revisional Authority [Section 108]

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3. Constitution of the Appellate Tribunal and Benches thereof [ Section 109 ]

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4. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. [ Section 110 ]

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5. Procedure before Appellate Tribunal [Section 111]

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6. Appeals to Appellate Tribunal [ Section 112 Read with Rule 111 ]

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7. Time Limit for Filing of Appeal & Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ]

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8. Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [ Section 112(8) and (9) ]

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9. Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules]

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10. Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ]

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11. Orders of Appellate Tribunal [ Section 113 ]

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12. Financial and administrative powers of President Section 114 & interest on refund of amount paid for admission of appeal [ Section 115 ]

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13. Appearance by authorised representative [ Section 116 ]

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14. Appeal to High Court [ Section 117 ]

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15. Appeal to Supreme Court [ Section 118 ]

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16. Appeal not to be filed in certain cases [ Section 120 ]

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17. Non-appealable decisions and orders [Section 121]

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