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  2. Model GST Law
  3. CHAPTER–XVIII APPEALS AND REVISION

CHAPTER–XVIII APPEALS AND REVISION

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(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

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