THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
APPEALS AND REVISION
1[Section 114. Financial and Administrative powers of President
The
President shall exercise such financial and administrative powers over the
Appellate Tribunal
as may be prescribed.]
[helldodold[Section: 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.]helldod]
1. Substituted Vide: Section 151 of Finance Act 2023 vide Notification No. 28/2023 – Central Tax (w.e.f. 01.08.2023)