9911796707
TMI BlogAPPEALS FILED BY THE TAXPAYER BEFORE TRIBUNALX X X X Extracts X X X X X X X X Extracts X X X X ..... actment of the Act, for all such orders passed by the Appellate Authority or Revisional Authority, which fall in the category of being appealed against at Appellate Tribunal level, the limitation time of three months will commence from the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. [Refer CGST (Ninth Removal of Difficulties) Order, 2019 issued under Order No. 9/2019-C.T., dated 3.12.2019] [Section 112 (1) of the CGST Act, 2017]. 11.4. The Tribunal has the discretion to refuse to admit any appeal where the amount involved is less than fifty thousand rupees. [Section 112 (2) of the CGST Act, 2017] 11.5. Besides the procedural par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.10. A certified copy of the decision or order appealed against along with fees shall be submitted to the Registrar within seven days of the filing of the appeal and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL -02 by the Registrar. If the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. 11.11. The appeal shall be treated as filed only when the final acknowledgement indicating the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal shall send a copy of every order passed to the Appellate Authority, or the Revisional authority or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner or Commissioner of SGST/UTGST (Section 113(5) of CGST Act, 2017). 11.17. The Appellate Tribunal may amend any order passed by it under Section 113 (3) or Section 112 of the CGST Act, 2017 read with Rule11 (1) of the CGST Rules, 2017, so as to rectify any error apparent on the face of record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the other party to the appeal within a period of three months from the date of the order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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