Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Regarding 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against an adjudicating authority is to be made as per the provisions of section 107 of the GGST 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate authority as may be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order is passed by the Assistant Commissioner or State Tax Officer, 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 or State Tax Officer, appeal has to be made to the Deputy Commissioner (Appeals). If the order has been passed by Deputy Commissioner, appeal has to be made to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een constituted in view of the order by the Madras High Court in case of Revenue Bar Association v. Union of India [2019] 70 GSTR 277 (Mad) and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recomm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hin 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. Difficulty, if any, in implementation of the circular may please be brought to the notice of the Chief Commissioner of State Tax. Chief Commissioner of Sta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X