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Appeals to First Appellate Authority

Section 79 - APPEALS - Goods and Services Tax - Section 79 - CHAPTER-XVIII APPEALS (Sections 79, 81, 82 and 83 shall be applicable for appeals under CGST Law. Sections 84 to 93 are common for CGST and SGST law) 79. (1) Any person aggrieved by any decision or order passed against 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 a .....

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s an application to the First Appellate Authority, such application shall be dealt with by the First Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act relating to appeals shall, so far as may be, apply to such application. (4) Every appeal under this section shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the Commissioner of GS .....

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lant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation to which the appeal has been filed. Explanation.- For the purposes of this sub-section, the expression amount in dispute shall include - i. amount determined under section 46 or 47 or 48 or 51; ii. amount payable under rule-of the GST Credit Rules 201…; and iii. amount of fee levied or penalty imposed. (7) The First Appellate Authority shall give an opportunity to the appellant .....

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of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (10) The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater va .....

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