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TMI BlogAPPEALS FILED BY THE TAXPAYER BEFORE TRIBUNALX X X X Extracts X X X X X X X X Extracts X X X X ..... ng appeal, whichever is later]. 11.3. Since the Tribunal was not constituted at the time of enactment of the Act, for all such orders passed by the Appellate Authority or Revisional Authority, which fall in the category of being appealed against at Appellate Tribunal level, the limitation time of three months will commence from the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. [Refer CGST (Ninth Removal of Difficulties) Order, 2019 issued under Order No. 9/2019-C.T., dated 3.12.2019] [Section 112 (1) of the CGST Act, 2017]. 11.4. The Tribunal has the discretion to refuse to admit any appeal where the amount involved is less than f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in FORM GST APL-06. 11.9. Appellate Tribunal can condone delay in filing of appeal by the taxable person or applicant or departmental officer upto three months and cross objection upto 45 days, if it is satisfied that there was sufficient cause for not presenting it within specified period. (Section 112(6) of CGST Act, 2017) 11.10. A certified copy of the decision or order appealed against along with fees shall be submitted to the Registrar within seven days of the filing of the appeal and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL -02 by the Registrar. If the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or decision, as the case may be, after taking additional evidence, if necessary. (Section 113(1) of CGST Act, 2017) 11.15. The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed (Section 113(4) of CGST Act, 2017). 11.16. The Appellate Tribunal shall send a copy of every order passed to the Appellate Authority, or the Revisional authority or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner or Commissioner of SGST/UTGST (Section 113(5) of CGST Act, 2017). 11.17. The Appellate Tribunal may amend any order passed by it under Section 113 (3) or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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