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Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - GST - 132/2/2020

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..... d to non-constitution of Appellate Tribunal – reg. Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. It has been gathered that the appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been .....

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Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - GST

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..... tate Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.” 3.2 Relevant rules have been prescribed for implementation of the above Section. The relevant rule for the same is rule 109A of Central Goods and Services Tax Rules, 2017 which reads as follows “109A. Appoi .....

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Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - GST

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..... appeal against the order passed by appellate authority under Section 107 of the CGST Act lies with appellate tribunal. Relevant provisions for the same is mentioned in the Section 112 of the CGST Act which reads as follows: - “112 (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three .....

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Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - GST

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..... 4.3 Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals exp .....

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Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - GST

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