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  Section 118 of CGST Act, 2017 – Appeal to Supreme Court Act: Central Goods and Services Tax Act, 2017 Chapter: XVIII – Appeals and Revision Section Covered: Section 118 Effective From: 01st July 2017 🔎 Introduction Section 118 of the CGST Act, 2017 provides for filing an appeal before the Supreme Court of India against certain orders passed under GST law. This is the highest level of appeal in the GST dispute resolution mechanism and ensures final judicial determination of important legal issues. 📜 Bare Provision – Section 118 (Key Highlights) An appeal shall lie to the Supreme Court: 1️⃣ From any judgment or order passed by the High Court in an appeal made under Section 117; or 2️⃣ From any order passed by the National Bench or Regional Benches of the Appellate Tribunal, subject to the provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court. ✅ Meaning in Simple Words If a person is not satisfied with: ✔ Decision of High ...

  al if it is satisfied that a substantial question of law is involved. 5️⃣ High Court shall formulate the substantial question of law at the time of admission. 6️⃣ Appeal shall be heard only on such question, unless additional questions are framed. ✅ Meaning in Simple Words If a taxpayer or department is not satisfied with the order of the Appellate Tribunal: 👉 They can approach the High Court 👉 But only if there is a legal issue (not factual dispute) This ensures that High Court deals only with important legal questions. ⚖️ What is “Substantial Question of Law”? A substantial question of law means: ✔ Interpretation of GST law ✔ Applicability of legal provisions ✔ Validity of legal reasoning It does NOT include: ❌ Pure factual disputes ❌ Re-examination of evidence ⏳ Time Limit for Filing Appeal Particular Time Limit Filing appeal 180 days Delay condonation Allowed if sufficient cause shown Thus, delay may be condoned at discretion of High Court. 🏛 Who Can...

  Section 116 of CGST Act, 2017 – Appearance by Authorised Representative Act: Central Goods and Services Tax Act, 2017 Chapter: XVIII – Appeals and Revision Section Covered: Section 116 Effective From: 01st July 2017 🔎 Introduction Section 116 of the CGST Act, 2017 provides the right to a person to appear before any GST authority through an authorised representative . This provision is important as it allows taxpayers to be represented by qualified professionals or authorised persons in GST proceedings, thereby ensuring effective presentation and compliance. 📜 Bare Provision – Section 116 (Key Highlights) 1️⃣ Any person who is entitled or required to appear before a GST authority (including Appellate Authority or Appellate Tribunal) may appear through an authorised representative. 2️⃣ The authorised representative may be: A relative or regular employee An advocate entitled to practice in any court in India A Chartered Accountant A Cost Accountant A Company ...

  Such amount shall be refunded along with interest at such rate as may be prescribed . ✅ Meaning in Simple Words When a taxpayer files an appeal, he has to deposit: ✔ 10% of disputed tax (first appeal) ✔ Additional amount for further appeals If the taxpayer wins the case: ➡ The deposited amount is refunded ➡ Along with interest This ensures fairness and compensation for blocked funds. 💰 What is “Pre-Deposit”? Pre-deposit is the amount required to be paid before filing an appeal. Stage Pre-deposit Requirement First Appeal (Section 107) 10% of disputed tax Tribunal Appeal (Section 112) Additional 20% This deposit is mandatory for admission of appeal. 📌 When Does Section 115 Apply? This section applies when: ✔ Appeal is decided in favour of taxpayer ✔ Pre-deposit amount becomes refundable ✔ Refund arises due to appellate or court order ⏳ Interest on Refund • Interest is payable from date of deposit till date of refund • Rate of interest is prescribed under ...

 Section 114 – Financial and Administrative Powers of President (CGST Act, 2017) 1. Objective of Section 114 Section 114 grants financial and administrative powers to the President of the GST Appellate Tribunal (GSTAT) to ensure smooth and efficient functioning of the Tribunal. It strengthens the institutional independence and operational control of GSTAT. 2. Statutory Provision (Simplified) Section 114 provides that: The President of the Appellate Tribunal shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed. These powers are subject to rules made under the Act. 3. Scope of Powers The President may exercise powers relating to: Administration of Tribunal benches Allocation of cases Supervision of Members Control over staff and officers Financial approvals within prescribed limits Internal functioning and discipline These powers are essential for maintaining independence and efficiency. 4. Why This Section Is Important Ensures cent...

Section 113 of CGST Act, 2017 – Orders of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 113 Section 113 prescribes the manner in which the Goods and Services Tax Appellate Tribunal (GSTAT) shall pass its orders after hearing appeals filed under Section 112. It ensures: Fair adjudication Reasoned decision-making Finality of factual findings 2. Statutory Provision – Section 113 Section 113(1): The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit for a fresh adjudication or decision. Section 113(2): The Appellate Tribunal shall, where it is possible to do so, hear and d...

Section 112 of CGST Act, 2017 – Appeal to Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 112 Section 112 provides the statutory right to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders passed by: The Appellate Authority under Section 107, or The Revisional Authority under Section 108 It is the second appellate stage under the GST dispute resolution mechanism. 2. Orders Appealable under Section 112 Appeal to the Appellate Tribunal lies against: Orders passed under Section 107 (First Appeal) Orders passed under Section 108 (Revision) However, appeals on place of supply issues are heard by the Principal Bench . 3. Statutory Provision – Section 112 (Overview) Section 112(1): Any person aggrieved by an order passed by the Appellate Authority or the Revisional Authority may appeal to the Appellate Tribunal within t...

Section 111 of CGST Act, 2017 – Conditions of Service of President and Members of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 111 Section 111 prescribes the conditions of service of the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT) . The objective is to ensure: Independence of the Tribunal Security of tenure Uniform service conditions 2. Statutory Provision – Section 111 Section 111: The salary, allowances and other terms and conditions of service of the President and Members of the Appellate Tribunal shall be such as may be prescribed. Provided that neither the salary and allowances nor the other terms and conditions of service of the President or Members shall be varied to their disadvantage after their appointment. 3. Matters Covered Under “Conditions of Service” The expression “conditions of service” includes: Sal...

Section 110 of CGST Act, 2017 – President and Members of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 110 Section 110 prescribes the qualifications, appointment and composition of the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT) . This section ensures that the Tribunal is manned by persons with adequate judicial and technical expertise. 2. Statutory Provision – Section 110 (Overview) Section 110(1): The President of the Appellate Tribunal shall be a person who: Is or has been a Judge of the Supreme Court, or Is or has been the Chief Justice of a High Court, or Is or has been a Judge of a High Court for a prescribed period Section 110(2): The Judicial Member shall be a person who: Has been a Judge of a High Court, or Has been a District Judge for a prescribed period, or Has requisite judicial experience as prescribed ...

Section 109 of CGST Act, 2017 – Constitution of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose of Section 109 Section 109 provides for the constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) , which is the second appellate authority under the GST law. The Tribunal adjudicates appeals against orders passed by the Appellate Authority or Revisional Authority . 2. Statutory Provision – Section 109 (Overview) Section 109(1): The Government shall, on the recommendation of the Council, constitute a Goods and Services Tax Appellate Tribunal for hearing appeals against orders passed by the Appellate Authority or the Revisional Authority. Section 109(2): The Tribunal shall consist of: A Principal Bench , and Such number of State Benches and Area Benches as notified 3. Principal Bench of GST Appellate Tribunal The Principal Bench : Shall be located at New Del...

Section 108 of CGST Act, 2017 – Powers of Revisional Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 108 Section 108 empowers the Revisional Authority (Commissioner or authorised officer) to revise orders passed by subordinate adjudicating authorities where such orders are erroneous and prejudicial to the interest of revenue . It acts as a supervisory corrective mechanism distinct from the appellate process. 2. Statutory Provision – Section 108 (Overview) Section 108(1): Subject to the provisions of this Act, the Revisional Authority may, on his own motion or upon information received by him, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue, he may pass such order thereon as he thinks just and proper, after giving t...

Section 107 of CGST Act, 2017 – Appeals to Appellate Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 107 Section 107 provides the statutory right to file an appeal against orders passed by GST adjudicating authorities before the Appellate Authority . It is the first appellate stage in the GST dispute resolution mechanism. 2. Orders Appealable under Section 107 Any person aggrieved by: An order passed by an adjudicating authority under this Act Any decision or order passed under GST law may appeal to the Appellate Authority, except orders specifically excluded (e.g., orders under Section 129/130 in certain situations as notified). 3. Statutory Provision – Section 107 (Overview) Section 107(1): Any person aggrieved by any decision or order passed under this Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months fr...

Section 106 of CGST Act, 2017 – Procedure of Authority and Appellate Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 106 Section 106 provides that the Authority for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR) shall be guided by the principles of natural justice and have the power to regulate their own procedure. This section gives procedural flexibility while ensuring fairness. 2. Statutory Provision – Section 106 Section 106: The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers or of the discharge of its functions. 3. Meaning of “Regulate Its Own Procedure” This power allows AAR and AAAR to: Decide manner of hearings Fix dates and timelines Prescribe filing requirements Determine sequence of submissions ...

  Section 105 of CGST Act, 2017 – Powers of Authority and Appellate Authority Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 105 Effective From: 01st July 2017 🔎 Introduction Section 105 of the CGST Act, 2017 defines the powers of: • Authority for Advance Ruling (AAR), and • Appellate Authority for Advance Ruling (AAAR). This provision grants them powers similar to those of a civil court for the purpose of conducting proceedings and ensures that advance ruling proceedings are treated as judicial proceedings. It strengthens the legal authority and procedural framework of the Advance Ruling mechanism. 📜 Bare Provision – Section 105 (Key Highlights) 1️⃣ The Authority and Appellate Authority shall have powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of: Discovery and inspection Enforcing attendance of any person Examining on oath Issuing commissions Compelling production...

  Section 104 of CGST Act, 2017 – Advance Ruling to be Void in Certain Circumstances Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 104 Effective From: 01st July 2017 🔎 Introduction Section 104 of the CGST Act, 2017 provides that an advance ruling shall be declared void if it has been obtained by fraud, suppression of material facts, or misrepresentation. While Section 103 makes advance ruling binding, Section 104 acts as a safeguard against misuse of the advance ruling mechanism. This provision protects the revenue from abuse of process. 📜 Bare Provision – Section 104 (Key Highlights) 1️⃣ Where the Authority or Appellate Authority finds that an advance ruling was obtained by: Fraud; or Suppression of material facts; or Misrepresentation of facts It may, by order, declare such ruling as void ab initio. 2️⃣ Before declaring ruling void, opportunity of being heard must be given to the applicant. 3️⃣ O...