Section 114 -Financial and administrative powers of President of CGST ACT, 2017

               114. The President shall exercise such financial and administrative powers over the
National Bench and Regional Benches of the Appellate Tribunal as may be prescribed:
             Provided that the President shall have the authority to delegate such of his financial
and administrative powers as he may think fit to any other Member or any officer of the
National Bench and Regional Benches, subject to the condition that such Member or officer
shall, while exercising such delegated powers, continue to act under the direction, control
and supervision of the President

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