Section 114 of CGST Act 2017: Financial and Administrative Powers of President

Provisions under Section 114 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Financial and Administrative Powers of President”:

Section 114 of CGST Act 2017: Financial and Administrative Powers of President (CHAPTER XVIII – APPEALS AND REVISION) [substituted section 114 from 01/08/2023: refer Note 1]

The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.

Amendments History:

1. Section 114 substituted vide section 151 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/08/2023. Section 114 before substitution:

Section 114 of CGST Act 2017: Financial and Administrative Powers of President (CHAPTER XVIII – APPEALS AND REVISION) [ Note 1]

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.

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