Central Goods and Services Tax Act, 2017 · Chapter XVIII: Appeals and Revision
Section 114: Financial and administrative powers of President
- The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 114
No Supreme Court judgment in our database cites this section yet.