NATIONAL GOODS AND SERVICES TAX APPELLATE TRIBUNAL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 8-2-2017
Section 2(9) of Model Goods and Services Tax Act, 2016 ('Act' for short) defines the phrase, 'Appellate Tribunal' as the National Goods and Services Tax Appellate Tribunal constituted under Section 100.
Appeal to the Appellate Tribunal in this act is the second stage of the appeal. Section 101(1) of the Act provides that any person aggrieved by an order passed against him Section 98 or Section 99 of the Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
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sion or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.
Section 100 provides for
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nditions and the manner of selection and appointment of the National President, Members (Judicial) and the Member (Technical-CGST) shall be such as may be prescribed by the Central Government on recommendations of the Council.
The qualifications, eligibility conditions and the manner of selection and appointment of State Presidents and the Member s (Technical – SGST) shall be such as may be prescribed by the State Government, on the recommendations of the Council.
The National President and the State Presidents shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the Council. On ceasing to hold office, the National President, the State Presidents or other Members of the Appellate Tribunal
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