Section 114
Financial and administrative powers of President.
GST
APPEALS AND REVISION
Section 114 of Central Goods And Services Tax Act, 2017
1[Financial and Administrative powers of President.
\n114. The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]
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\nNOTES:-
\n\t1.
\nSubstituted vide Section 151 of the Finance Act, 2023 w.e.f. 01-08-2023 before it was read as,
\n “Financial and ad<\/p>\n
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