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The Central Goods and Services Tax Act, 2017
Chapter XVIII
Appeals and Revision
Section No.
Particulars
107
Appeals to Appellate Authority
108
Powers of Revisional Authority
109
Constitution of Appellate Tribunal and Benches thereof
110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111
Procedure before Appellate Tribunal
112
Appeals to Appellate Tribunal
113
Orders of Appellate Tribunal
114
Financial and administrative powers of President
115
Interest on refund of amount paid for admission of appeal
116
Appearance by authorised representative
117
Appeal to High Court
118
Appeal to Supreme Court
119
Sums due to be paid notwithstanding appeal, etc.
120
Appeal not to be filed in certain cases
121
Non-appealable decisions and orders
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