{"id":453,"date":"2017-06-10T11:10:50","date_gmt":"2017-06-10T11:10:50","guid":{"rendered":"http:\/\/www.hostbooks.com\/in\/?p=453"},"modified":"2018-08-08T14:44:43","modified_gmt":"2018-08-08T09:14:43","slug":"section-100a-constitution-of-the-national-appellate-tribunal-appeals-and-revision","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/gst-act\/section-100a-constitution-of-the-national-appellate-tribunal-appeals-and-revision\/","title":{"rendered":"Section 100A : Constitution of the National Appellate Tribunal &#8211; Appeals And Revision"},"content":{"rendered":"<p><strong>100. Constitution of the National Appellate Tribunal<\/strong><\/p>\n<p>(1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal.<\/p>\n<p>(2) The Appellate Tribunal shall be headed by a National President.<\/p>\n<p>(3) The Appellate Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal.<\/p>\n<p>(4) Every State GST Tribunal will be headed by a State President.<\/p>\n<p>(5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (Technical &#8211; CGST) and Members (Technical &#8211; SGST) as may be prescribed, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.<\/p>\n<p>(6) The qualifications, eligibility conditions and the manner of selection and appointment of the National President, Members (Judicial) and the Member (Technical-CGST) shall be such as may be prescribed by the Central Government on the recommendations of the Council.<\/p>\n<p>(7) The qualifications, eligibility conditions and the manner of selection and appointment of the State Presidents and the Members (Technical-SGST) shall be such as may be prescribed by the State Government, on the recommendations of the Council.<\/p>\n<p>(8) The National President and the State Presidents shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the Council.<\/p>\n<p>(9) On ceasing to hold office, the National President, the State Presidents or other Members of the Appellate Tribunal shall not be entitled to appear, act or plead before the Appellate Tribunal.<br \/>\n<strong>(CGST Act)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>100. Constitution of the National Appellate Tribunal (1) The Central Government shall on the recommendation<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/453"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=453"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":6784,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/453\/revisions\/6784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/1279"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=453"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}