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TMI BlogAppeals to the Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... e [SGST/CGST] Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sought to be appealed against is communicated to the Commissioner for the determination of such points arising out of the said order as may be specified by the Committee: PROVIDED that where the Committee differs in its opinion, it shall be deemed that the Committee has formed the opinion that the order under review is not legal or proper. (5) Where in pursuance of an order under sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (5). (7) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in subsection (5) or sub-section (6) respectively, if it is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 Appellate Tribunal for ordering a higher amount of predeposit, not exceeding twenty-five percent of the amount of tax in dispute after taking into account the amount deposited in the first appeal, in a case whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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