GST appeal procedure governs timelines, pre-deposit, hearing rights, and the Appellate Authority's powers on disputed orders. Appeals under Section 107 of the Central Goods and Services Tax Act, 2017 permit challenge to decisions or orders of an adjudicating authority within three months, with limited delay condonation. The section requires pre-deposit of the admitted dues and ten per cent of the disputed tax, or ten per cent of penalty where no tax demand is involved, before the appeal is filed. It also provides for hearing, adjournment, additional grounds, the Appellate Authority's powers to confirm, modify or annul the order, and written disposal with reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST appeal procedure governs timelines, pre-deposit, hearing rights, and the Appellate Authority's powers on disputed orders.
Appeals under Section 107 of the Central Goods and Services Tax Act, 2017 permit challenge to decisions or orders of an adjudicating authority within three months, with limited delay condonation. The section requires pre-deposit of the admitted dues and ten per cent of the disputed tax, or ten per cent of penalty where no tax demand is involved, before the appeal is filed. It also provides for hearing, adjournment, additional grounds, the Appellate Authority's powers to confirm, modify or annul the order, and written disposal with reasons.
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