APPEAL AGAINST ADJUDICATION ORDER

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..... like scrutiny, audit, anti-evasion, etc. In this process sometimes situations of actual or perceived non-compliance arise. If the difference in views persists, it results into a dispute, which is then required to be resolved. The CGST Act, 2017 itself provides that the proper officer shall pass suitable adjudication order. 2.2. However, it is likely that the taxpayer may not agree with the "adjud .....

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..... nsaction, he will also act as the proper officer of SGST for the same transaction and issue the order with respect to the CGST as well as the SGST/UTGST component of the same transaction. However, Section 6(2) of the Act also provides that where a proper officer under one Act (say CGST Act, 2017) has passed an order, any appeal/review/revision/rectification against the said order will lie only wit .....

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