section 114
,118
The Manipur Goods and Services Tax Act, 2017Chapter XVIII APPEALS AND REVISION
The State President shall exe:tciseqsuch 1::, financial and administrative powers over the State.Benchand Area Benches of the.App?te Tribunal in a State, as may be prescribed: ; . .' :. :??'. ' . . {- ; ' ? .· '. Pr9yi(,led , that tile State Jlr1??nt .sliall}bm'.e the auth9l'ity,Jp delegate suchof hisfinantjilAOd administrative powers as he may thinkfit to any other Member or anroffker ofthe State Bench 1tti Area ??nches, subJecf to the condition· that sucbMembe?.or officer shalt;wh?? 1exercising'such delegated powers, continueJfact under the 'direction, control and supervisiQn ofthe State President. \ ,, 11?. ,Where an amount paid.1->y .the appellant .. un4" sub-section (fl).;0f section 1()7 or under sult,5'Ctioo (8).·of section 112 lsrequired to be refunded consequent to·any,ffrd.er?f the Appellate Authority or of the Appellate Tribunal, interest at the rate s?ed·undet?n 56 shall befayable in:respect of suck reflmd fro? the date of payment of the amount till the date ofrefund of such amount.
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