TMI BlogAppeals to First Appellate AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 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 person preferring the appeal: Provided that the First Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: Provided that nothing in this sub-section shall affect the right of the departmental authorities to apply to the First Appellate Authority for ordering a higher amount of predeposit, not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (7) 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, if he is satisfied that the omission of that ground from the grounds of appeal was not wilful o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (9) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. (10) The F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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