Section 82 - Appeals to the Appellate Tribunal

Appeals to Appellate Tribunal: procedure requires deposit of portion of disputed tax, time limits, cross objections and discretionary admission.

Appeals to the Appellate Tribunal may be filed by persons aggrieved by orders under section 79, subject to prescribed form, verification and fees, and a mandatory deposit equal to a portion of the amount in dispute, which includes tax determinations, specified GST credit liabilities, and fees or penalties. The Tribunal may refuse admission of appeals below a low monetary threshold and may permit late filings for sufficient cause. Committees of designated GST officers can be constituted to file appeals against First Appellate Authority orders and may direct authorized officers to apply to the Tribunal, with such applications treated as appeals. Time limits apply for appeals and cross objections.