Important Keyword: Section 114, Notification No. 28/2023 – CT.
Table of Contents
GST 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.]
*Enforced w.e.f . 1st July, 2017.
1. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 – CT dated 31st July, 2023.) by s. 151 of The Finance Act 2023 (No. 8 of 2023).
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