Chapter XVIII - Appeals and revision
Section 114
Section 114: Financial and administrative powers of President
The Tribunal President exercises the financial and administrative powers prescribed for the institution.
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Need advice on Section 114?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
Key takeaways
Statutory delegation
Section 114 vests financial and administrative powers in the President.
Rule dependence
The scope of those powers is prescribed rather than enumerated in the section.
Institutional role
These are governance powers of the Tribunal, not a separate taxpayer appeal route.
Statutory delegation
Section 114 vests financial and administrative powers in the President.
Rule dependence
The scope of those powers is prescribed rather than enumerated in the section.
Institutional role
These are governance powers of the Tribunal, not a separate taxpayer appeal route.
Practical checklist
Do
- Consult current Tribunal Rules for a specific administrative power.
- Use the relevant procedural route for a case request.
- Do not treat this section as a substitute for section 112 appeal.
Frequently asked questions
Does section 114 itself list every financial power?
No. It says the President exercises such powers as may be prescribed.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026