Monthly Archives: December 2017

Section 109 of Mizoram GST Act 2017 : Appellate Tribunal and Benches thereof

By | December 31, 2017

Section 109 of Mizoram GST Act 2017 ( Section 109 of  Mizoram GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVIII : APPEALS AND REVISION ) Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax… Read More »

Section 108 of Mizoram GST Act 2017 : Powers of Revisional Authority

By | December 31, 2017

Section 108 of Mizoram GST Act 2017 ( Section 108 of  Mizoram GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information… Read More »

Section 107 of Mizoram GST Act 2017 : Appeals to Appellate Authority

By | December 31, 2017

Section 107 of Mizoram GST Act 2017 ( Section 107 of  Mizoram GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 of Mizoram GST Act 2017 : Procedure of Authority and Appellate Authority

By | December 31, 2017

Section 106 of Mizoram GST Act 2017 ( Section 106 of  Mizoram GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.… Read More »

Section 105 of Mizoram GST Act 2017 : Powers of Authority and Appellate Authority

By | December 31, 2017

Section 105 of Mizoram GST Act 2017 ( Section 105 of  Mizoram GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection;… Read More »

Section 104 of Mizoram GST Act 2017 : Advance ruling to be void in certain circumstances

By | December 31, 2017

Section 104 of Mizoram GST Act 2017 ( Section 104 of  Mizoram GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII : ADVANCE RULING ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »

Section 103 of Mizoram GST Act 2017 : Applicability of advance ruling

By | December 31, 2017

Section 103 of Mizoram GST Act 2017 ( Section 103 of  Mizoram GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who… Read More »

Section 102 of Mizoram GST Act 2017 : Rectification of advance ruling

By | December 31, 2017

Section 102 of Mizoram GST Act 2017 ( Section 102 of  Mizoram GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error… Read More »

Section 100 of Mizoram GST Act 2017 : Appeal to the Appellate Authority

By | December 31, 2017

Section 100 of Mizoram GST Act 2017 ( Section 100 of  Mizoram GST Act 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may… Read More »

Section 101 of Mizoram GST Act 2017 : Orders of Appellate Authority

By | December 31, 2017

Section 101 of Mizoram GST Act 2017 ( Section 101 of  Mizoram GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks… Read More »