CHAPTER–XVIII APPEALS AND REVISION
(Sections 79, 80, 81, 82 and 83 shall be applicable for appeals under SGST Law. Sections 84 to 93 are common for CGST and SGST law)
- 79. Appeals to First Appellate Authority
- 80. Revisional powers of Commissioner
- 81. Constitution of the National Appellate Tribunal
- 82. Appeals to the Appellate Tribunal
- 83. Orders of Appellate Tribunal
- 84. Procedure of Appellate Tribunal
- 85. Interest on delayed refund of pre-deposit
- 86. Appearance by authorised representative
- 87. Appeal to the High Court
- 88. Appeal to the Supreme Court
- 89. Hearing before Supreme Court
- 90. Sums due to be paid notwithstanding appeal etc.
- 91. Exclusion of time taken for copy
- 92. Appeal not to be filed in certain cases
- 93. Non Appealable decisions and orders