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Section 114 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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:
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.
Related Sections
- Section 35: Accounts and other records
- Section 141: Transitional provisions relating to job work
- Section 36: Period of retention of accounts
- Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Section 91: Liability of guardians, trustees, etc.
Related Acts
* Only for reference.