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Appeals to the Appellate Tribunal

Section 82 - Draft-Bills-Reports - APPEALS - Goods and Services Tax - Section 82 - 82. (1) Any person aggrieved by an order passed against him under section 79 may appeal to the Appellate Tribunal against such order. (2) The Appellate Tribunal may, i .....

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e Board may by order constitute such Committees as may be necessary for the purposes of filing appeals against the orders of the First Appellate Authority. Every such Committee shall consist of two designated officers of GST. (4) The Committee of des .....

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Tribunal for the determination of such points arising out of the order passed by the First Appellate Authority as may be specified by the Committee in its order: Provided that where the Committee of designated officers of GST differs in its opinion, .....

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ication shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order of the First Appellate Authority and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appe .....

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erring the appeal. (7) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, wi .....

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appeal presented within the time specified in sub-section (6). (8) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section (6) or sub-section (7) r .....

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by a prescribed fee: Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner referred to in sub-section (5) or a memorandum of cross-objections referred to in sub-section (7). (10) No appeal shall be filed under .....

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