Home List Manuals GSTGST Ready ReckonerGST - Appeal and Revision This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Appeal not to be filed in certain cases Section 120 - GST Ready Reckoner - GSTExtract Appeal not to be filed in certain cases As Per Section 120(1) Board may fix Regulations for filing of appeal On recommendation of Council, the Board may issue order or instructions or directions fixing monetary limits for the purpose of regulating the filing of appeal or application by Officer of central tax. As per section 120(2) In case of no appeal , officer not to preclude himself from filing appeal in similar circumstances In case the Officer has not filed an appeal / application against any decision / order in view of such order / instruction / directions, it shall not preclude him from filing appeal / application in any other cases involving same / similar issue or question of law. As per section 120(3) No appeal doesn't mean consented/agreed No party in appeal / application shall contend that the Officer has acquiesced (agreed / consented) in the decision on the disputed issue by not filing an appeal / application. As Per section 120(4) Court to give regard in the circumstances of no appeal in similar circumstances The Appellate Tribunal or court hearing such appeal / application shall have regard to the circumstances under which appeal / application was not filed by the Officer in pursuance of such order / instructions / directions
|