Section 114 of CGST Act, 2017 – Financial and administrative powers of President

The Central Goods and Services Tax Act, 2017

Chapter-XVIII Appeals and Revision

Section 114: Financial and administrative powers of President.

¹[114. The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Amendments:

1. Substituted by Finance Act, 2023 w.e.f. 01.08.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023], for the Section:

“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.”.