Section 114Central Act

Section 114: Financial and administrative powers of President.

The Central Goods and Services Tax Act, 2017

¹[114. Financial and administrative powers of President.--- The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]

1. Subs. by Act 8 of 2023, s. 151, for section 114 (w.e.f. 1-8-2023).

Sec 113 — Orders of Appellate Tribunal.

Sec 115 — Interest on refund of amount paid for admission of appeal.

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