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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


16. Appointment of Adjudicating Authority
17. Appeal to Special Director (Appeals)
18. Establishment of Appellate Tribunal
19. Appeal to Appellate Tribunal
20. Composition of Appellate Tribunal
21. Qualifications for appointment of Chairperson, Member and Special Director (Appeals)
22. Terms of Office
23. Terms and conditions of service
24. Vacancies
25. Resignation and removal
26. Member to act as Chairperson in certain circumstances
27. Staff of Appellate Tribunal and Special Director (Appeals)
28. Procedure and powers of Appellate Tribunal and Special Director (Appeals)
29. Distribution of business amongst Benches
30. Power of Chairperson to transfer cases
31. Decision to be by majority
32. Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
33. Members, etc., to be public servants
34.Civil court not to have jurisdiction
35. Appeal to High Court