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TMI BlogAppeals to First Appellate AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... ainst him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority. (2) The Commissioner of GST may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the Commissioner of GST, or, as the case may be, the person preferring the appeal: Provided that the First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (9) The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51. (11) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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