Certification Course on Advanced Excel with AI Tools
AI x CA: Automate & Accelerate Your Practice
Certification Course On Mastering Balance Sheet Audit with AI Tools
Certification Course on How to Automate Your CA Practice With AI Tools
keshavamurthy mb (159 Points)
Rama chary Rachakonda (Master in Accounts & high court Advocate) (8626 Points) Replied 26 August 2024
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.
Your are not logged in . Please login to post replies Click here to Login / Register
More recent discussions | Post
view more »
PRO MEMBER
One Day Master Class on How to Recover MSME dues without going to Court(without Hard Copy Book)
Fake ITC & Penalties under GST Act - Patanjali Ayurveda Case
India's largest network for finance professionals
Alternatively, you can log in using: