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TMI BlogAPPEALS TO APPELLATE TRIBUNAL - GSTAT (GOODS & SERVICES TAX APPELLATE TRIBUNAL)X X X X Extracts X X X X X X X X Extracts X X X X ..... y person aggrieved by an order passed against him under Section 107 or Section 108 of the CGST Act, 2017 may appeal to the Appellate Tribunal against such order within three months 1[from the date of communication of the order sought to be appealed or the date notified by the Government, whichever is later]. 10.2. Sections 109, 110 & 111 of the CGST Act, 2017, lay down the constitution, composition, jurisdiction, qualification of the members of Tribunal, etc. 10.3. Appeal against order of Appellate Authority or Revisional Authority lies before Appellate Tribunal. Appellate Tribunal is a quasi-judicial authority. 10.4. The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be exercised by the Principal Bench and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch or, where no such other Member is available, to a Member of any State Bench. Such point or points shall be decided according to the majority opinion including the opinion of the Members who first heard the case. (Section 109(11) of CGST Act, 2017). 10.9. Appellate Tribunal is not bound by Code of Civil Procedure but will be guided by principles of natural justice. Appellate Tribunal has same powers as civil court in specified matters - Section 111 (1) of CGST Act, 2017. 10.10. All proceedings before Appellate Tribunal are judicial proceedings. 10.11. The Tribunal has the powers to remand back the case to the Appellate Authority or the Adjudicating Authority, as the case may be. 10.12. GSTAT (Goods & Service Tax Appellate Tribunal) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram 35 Nagaland 36 Tripura Explanation - Locations shown as 'Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States. ***************** NOTES:- 1. Inserted by Section 143 of The Finance Act (No. 2) Act, 2024, Shall come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024-Central Tax dated 27-09-2024 2. Inserted by Section 142 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024. Notification No. 18/2024-Central Tax, dated 30.09.2024, Shall come into force w.e.f. 27-09-2024 vide Notification No. 17/2024-Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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