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Appeals to First Appellate Authority

Section 98 - APPEALS AND REVISION - Goods and Services Tax - Section 98 - CHAPTER-XXI APPEALS AND REVISION 98. (1) Any person aggrieved by any decision or order passed against him under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, of his own .....

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rom the date on which the said decision or order is communicated to such person for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorized officer makes 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 a .....

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manner. (6) No appeal shall be filed under sub-section (1) unless the appellant has deposited - (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to ten percent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. PROVIDED that nothing in this sub-section shall affect the right of the departmental authorities to apply to the Firs .....

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the appellant of being heard, if he so desires. (8) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from 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 time of hearing of an appeal, allow an appellan .....

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