Wide Content Page

Central Goods and Services Tax Act, 2017

Chapter XVIII - Appeals and Revision


Section 114 - Financial and administrative powers of President

1[114. Financial and administrative powers of President

The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed:]1


Notes:

1. Substituted (w.e.f. 01-08-2023) vide Section 151 of the Finance Act, 2023 dated 31-03-2023 for

Financial and administrative powers of President.

114. The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed:

Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President”