Cgst act 107 (11)

The CGST Act Section 107(11) refers to the Central Goods and Services Tax (CGST) Act, 2017, Section 107, clause (11). Section 107 of the CGST Act deals with "Appeals to Appellate Authority". Clause (11) of this section states: "(11) The Appellate Authority may, if it thinks fit, allow the appellant to add any new ground of appeal not specified in the grounds of appeal, and the Appellate Authority may allow or reject such new ground after hearing the parties." In simpler terms, this section allows the Appellate Authority (e.g., the GST Appellate Tribunal) to permit the appellant (the party appealing) to introduce new grounds for appeal that were not initially mentioned in the grounds of appeal. The Appellate Authority has the discretion to allow or reject these new grounds after hearing the arguments from both parties. Please consult a legal expert or the CGST Act itself for a more detailed understanding of this section.