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TMI BlogAppeals to First Appellate AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... any proceeding in which an adjudicating authority has passed any decision or order under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any GST Officer subordinate to him to apply to the First Appellate Authority within six months from 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 Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed under section 67 involving a disputed tax liability of not less than Rupees Twenty Five Crores. (7) The First Appellate Authority shall give an opportunity to 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 appellant to go into any ground of appeal not specified in the grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the date on which it is filed: PROVIDED that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (13) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority. (14) A copy of the order passed by the First Appellate Authority shall also be sent to the jurisdictional Commissioner of CGST or the authority designated by him in this behalf and the jurisdictional Commissioner of SGST or the authority designated by him in this behalf. (15) Every order passed under this section shall, subject to the provisions of sections 99, 102, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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