Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 Chapter VI POWERS OF PRESIDENT AND VICE PRESIDENT
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Vice-President powers under GST tribunal rules cover appeal allocation, single-member hearings, transfers, referrals, and assigned administrative functions. The Vice-President exercises the President's powers under section 114 of the Act for the relevant State Benches in respect of allocation of appeals among members within a bench, selection of appeals to be heard by a Single Member, transfer of appeals between State Benches, referral of cases under clause (a) of sub-section (9) of section 109, and other administrative and financial powers assigned by the President by general or special order.
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.
Vice-President powers under GST tribunal rules cover appeal allocation, single-member hearings, transfers, referrals, and assigned administrative functions.
The Vice-President exercises the President's powers under section 114 of the Act for the relevant State Benches in respect of allocation of appeals among members within a bench, selection of appeals to be heard by a Single Member, transfer of appeals between State Benches, referral of cases under clause (a) of sub-section (9) of section 109, and other administrative and financial powers assigned by the President by general or special order.
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