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TMI BlogClarification in respect of filing of appeal before the Appellate Tribunal.X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 107 or 108 of the Act may file an 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 him. As the constitution of the said GST Appellate Tribunals is not finalized yet, the appeal or application cannot be filed within the time limit specified in the said Section. In order to remove difficulties in filing the appeal under the said section, the Government, vide Notification S.R.O. No. 1024/2019 dated 31.12.2019 [Kerala State Goods and Services Tax (Eleventh Removal of Difficulties) Order 2019] clarified that for the purpose of calculating the three months from the date on which the order sought to be appealed against is communicated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under Section 107 of the Kerala SGST Act lies with the Appellate Tribunal. Relevant provisions for the same are mentioned in Section 112 (1) of the Kerala SGST Act which reads as follows:- Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax 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. 5. As mentioned in para 1 above, in the circumstances wherein the Appellate Tribunal has not been made functional, in order to remove difficulty arising in giving effect to the above provision of the Act, it has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Kerala. 10. This circular shall cease to have effect on the date when the President of the Appellate Tribunal enters office. Commissioner Annexure-I (Declaration regarding the proposal of appeal before the Appellate Tribunal) To, ------------ ------------ I/ We, the undersigned, hereby declare that I / we, am/ are proposing to file an appeal u/s 112(1) of the Kerala SGST Act, 2017, against the Order passed u/s 107 of the Kerala SGST Act, 2017. The details are as follows- (1) Name of the taxpayer- (2) GSTIN- (3) Address of the place of Business- (4) Period of Appeal order- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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