Section151
The Finance Act, 2023

Substitution of new section for section 114

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 1 provision

Section 151 of the Finance Act, 2023 deals with substitution of new section for section 114. Substitution of new section for section 114.

Substitution of new section for section 114.

151. For section 114 of the Central Goods and Services Tax Act, the following section shall be subsituted, namely:—

"114. Financial and Administrative powers of President.— The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed."

Section 151, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 151

What does Section 151 of the Finance Act deal with?

Section 151 of the Finance Act is headed "Substitution of new section for section 114". Substitution of new section for section 114.

How do I find court cases under Section 151 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2023 151, section 151 Finance Act 2023, section 151 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 151 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 114 (Financial and administrative powers of President), section 114 (Amendment of section 271), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.