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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XVIII APPEALS AND REVISION This
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Section 107 - Appeals to Appellate Authority. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... ssioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months .....

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Section 107 - Appeals to Appellate Authority. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order 1[subject to a maximum of twenty-five crore rupees], in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recov .....

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Section 107 - Appeals to Appellate Authority. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ck to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneo .....

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Section 107 - Appeals to Appellate Authority. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... rity. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. ****** Notes 1. Inse .....

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Section 107 - Appeals to Appellate Authority. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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