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Appeals to the Appellate Tribunal

Section 82 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 82 - 82. (1) Any person aggrieved by an order passed against him under section 79 or under section 80 may appeal to the Appellate Tribunal against such order. (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does n .....

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morandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) 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 (3) or sub-section (4) respectively, if it is satisfied that there was sufficie .....

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amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (ii) a sum equal to ten percent of the remaining 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; iii. amount payable under rule-of the GST Credit Rules 201…; and iii. amount of fee .....

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