9911796707
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 ..... ject: Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal reg. Various representations have been received wherein the issue has been decided against the 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rritory Goods and Services Tax Act may appeal to (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, 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 or Assistant Commissioner or Superintendent, appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Joint Commissioner. Further, if the order has been passed by Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office , whichever is later . 4.3 Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
