Section 114 of GST – Financial and administrative powers of President. In this GST Section you may find all details for Financial and administrative powers of President as per GST Act 2017Detailed Analysis of GST Section 114 of GST Act 2017. 

Must Read – List of all sections of GST

Section 114 of GST – Financial and administrative powers of President

Statutory Provisions

The President shall exercise such financial and administrative powers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed:

Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President.

Analysis and Updates

Introduction

This section pertains to the financial & administrative powers of the President over the National Bench and Regional Benches of the Appellate Tribunal.

Analysis

The President is empowered to delegate his financial and administrative powers to any other Member or any officer of the National Bench and Regional Benches, on a condition that such Member or officer shall continue to act under the direction, control and supervision of the President while exercising such delegated powers.

Recommended Articles –

Join the Discussion