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 ..... 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 appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST Act ). 2. The matter has been examined in detail. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate tax or Superintendent of State tax. 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 Assistant Commissioner of State tax or Superintendent of State tax, appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Deputy Commissioner of State tax. Further, if the order has been passed by Deputy Commissioner of State tax, appeal has to be made to the appellate authority who would not be an officer not below the rank of Joint Commissioner of State tax. Also, if the order has been passed by Joint Commissioner of State tax, appeal has to be made to the appellate authority who would not be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 5. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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