Section 111 of CGST Act, 2017 : Section 111: Procedure Before Appellate Tribunal

Explanation using Example

Imagine a scenario where a business, "ABC Textiles," has been assessed for additional Goods and Services Tax (GST) liabilities by the tax authorities. The company believes that the assessment is incorrect and decides to appeal the decision. They submit their appeal to the Appellate Tribunal under the Central Goods and Services Tax Act, 2017.

During the proceedings, the Appellate Tribunal operates independently of the Code of Civil Procedure, which means that while it doesn't follow the exact procedures laid out in that code, it still adheres to the principles of natural justice, ensuring fairness and due process.

The Tribunal exercises its powers similar to a civil court for matte...

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