Section 114 – Financial and Administrative Powers of President
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...