Appeals to Appellate Authority require specified pre-deposit and may stay recovery pending adjudication, subject to time limits and safeguards. Establishes appeals to a prescribed Appellate Authority against orders under the Act or Central GST, including Commissioner-initiated references treated ... Summary
Appeals to Appellate Authority require specified pre-deposit and may stay recovery pending adjudication, subject to time limits and safeguards.
Establishes appeals to a prescribed Appellate Authority against orders under the Act or Central GST, including Commissioner-initiated references treated as appeals; allows limited extension for delayed filing and addition of omitted grounds; conditions filing on payment of admitted tax and a specified portion of disputed tax with ensuing stay of recovery; empowers the Appellate Authority to hear, adjourn within limits, conduct further inquiry, pass written orders confirming, modifying or annulling decisions with reasons, communicate orders to parties and authorities, and aims to decide appeals within one year where possible.
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