Any person aggrieved by any order or decision passed against him has the right to appeal. It must be an order or decision passed by an adjudicating authority. However, some decisions or orders (as provided for in Section 93) are not appealable.
In the Model GST Law, the provisions for Settlement Commission are incorporated only under the IGST Act under Section 11 to This implies that cases cannot be settled in relation to tax liability pertaining to intra-state tax administrations which want to constitute Settlement Commission can do so on the basis of the template provided under the IGST Act and the CGST Act can have an enabling provision drawing from the IGST Act for such states.
As per law dictionary and so noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime. The search of a person or vehicle or premises etc. can only be done under proper and valid authority of law.
In the Model GST Law, the provisions for Settlement Commission are incorporated only under the IGST Act under Section 11 to 26. This implies that cases cannot be settled in relation to tax liability pertaining to intra-state tax administrations which want to constitute Settlement Commission can do so on the basis of the template provided under the IGST Act and the CGST Act can have an enabling provision drawing from the IGST Act for such states.
