Appeal not to be filed in certain cases Section 120 - GST Ready Reckoner - GST

..... e 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 an .....

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Appeal not to be filed in certain cases Section 120 - GST Ready Reckoner - GST

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..... nces 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 / instruction .....

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Appeal not to be filed in certain cases Section 120 - GST Ready Reckoner - GST

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