Chapter XVIII CGST Appeals And Revision (Section 107 to 121)
Section 108 CGST - Powers of Revisional Authority
Section 109 CGST - Constitution of Appellate Tribunal and Benches thereof
Section 110 CGST - President and Members of Appellate Tribunal, their qualification, appointment
Section 111 CGST - Procedure before Appellate Tribunal
Section 112 CGST - Appeals to Appellate Tribunal
Section 113 CGST - Orders of Appellate Tribunal
Section 114 CGST - Financial and administrative powers of President
Section 115 CGST - Interest on refund of amount paid for admission of appeal You are here
Section 116 CGST - Appearance by authorised representative.
Section 117 CGST - Appeal to High Court
Section 118 CGST - Appeal to Supreme Court
Section 119 CGST - Sums due to be paid notwithstanding appeal, etc
Section 120 CGST - Appeal not to be filed in certain cases
Section 121 CGST - Non appealable decisions and orders
Chapter XVIII CGST Appeals And Revision (Section 107 to 121)
Last updated at April 16, 2024 by Teachoo
According to Section 115 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.
