Appeal scope expanded to include National Appellate Authority and matters under section 101C in CGST appeal references. The amendment to section 104(1) inserts the words 'or the National Appellate Authority' after the existing reference to the Authority or the Appellate Authority, and further inserts the words, figures and letter 'or under section 101C' after the existing cross-reference to section 101, thereby extending the scope of appellate references to include the National Appellate Authority and matters under section 101C.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal scope expanded to include National Appellate Authority and matters under section 101C in CGST appeal references.
The amendment to section 104(1) inserts the words "or the National Appellate Authority" after the existing reference to the Authority or the Appellate Authority, and further inserts the words, figures and letter "or under section 101C" after the existing cross-reference to section 101, thereby extending the scope of appellate references to include the National Appellate Authority and matters under section 101C.
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