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 ..... 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 groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority is to be made as per the provisions of Section 107 of the Goa GST Act. The sub-section (1) of the section reads as follows: - "107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed by State Tax Officer or the Assistant State Tax Officer, appeal has to be made to Deputy Commissioner (Appeals). Further, if the order has been passed by Deputy Commissioner, appeal has to be made to the Additional Commissioner (Appeal) appointed for the same. 4.1 The appeal against the order passed by appellate authority under Section 107 of the Goa GST Act lies with appellate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above provision of the Act, the Government, on the recommendations of the Council, has issued the Goa Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 20.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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