TMI BlogClarification in respect of appeal in regard to non-constitution of Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... e registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. It has been gathered that the appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal; such appeals cannot be disposed. Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the MGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner; (b) the Deputy Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person. 3.3 Hence, if the order has been passed by Deputy Commissioner, appeal has to be made to Joint Commissioner (Appeal). Further, if the order has been passed by Assistant Commissioner or State Tax Officer, appeal has to be made to the Deputy Commissioner (Appeal) appointed for the same. 4. 1 The appeal against the order passed by appellate authority under Section 107 of the MGST Act lies with appellate tribunal. Relevant provisions for the same is mentioned in the Section 112 of the MGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal. 5. Recovery of dues after disposal of appeal After disposal of pending appeal u/s 107, if any demand is confirmed or appellate authority has created the additional demand then in such cases tax payer shall submit a declaration in Annexure-I before the jurisdictional tax officer stating that he is proposing to file an appeal u/s 112(1) against the appeal order. If such declaration is not submitted within fifteen days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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