APPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNAL

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..... ance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [within three months from the date of the order sought to be appealed against is communicated to the person preferring the appeal or the date notified by the Government for filing the appeal before the Appellate Tribunal, whichever is later,] along with the relevant documents either electronically or otherwise, as may be notified by the .....

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..... er, 2019 issued under CBIC Order No. 9/2019-C.T., dated 3.12.2019] 12.3. The appeal is required to be filed, after the Commissioner, either suo-moto or under reference from equivalent officer of either state or union territory, calls for the records of the case and examines the legality or propriety of the decision or order. He may, by order, specifically determine the points arising out of the d .....

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..... dum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period. [Section 112 (6) of the CGST Act, 2017] 12.6. The appeal is required to be filed in prescribed form, after due verification. No fees is payable in case of appeal by the Department. 12.7. The Depar .....

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