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Section 114 of CGST Act - Financial and administrative powers of President

[1][114. Financial and administrative powers of President.[2]

114. The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
 

[1] Section substituted by section 151 of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-08-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023. Earlier it read as under

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.

 

[2] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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