Appeal to Appellate Authority allows review of adjudicating orders subject to prescribed payment and procedural conditions. Appeals to a prescribed Appellate Authority lie against adjudicating authority orders under this Act or the Central Act; the Commissioner may refer matters to the Appellate Authority. Appeals must meet prescribed form and payment conditions-payment of admitted amounts and a specified portion of disputed tax-upon which recovery of the balance is stayed. The Appellate Authority shall hear parties, may condone delay or allow additional grounds for sufficient cause, conduct further inquiry, and pass a written order confirming, modifying or annulling the impugned order without remitting it back, while safeguards apply before enhancing penalties or charging unpaid tax or input credit.
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.
Appeal to Appellate Authority allows review of adjudicating orders subject to prescribed payment and procedural conditions.
Appeals to a prescribed Appellate Authority lie against adjudicating authority orders under this Act or the Central Act; the Commissioner may refer matters to the Appellate Authority. Appeals must meet prescribed form and payment conditions-payment of admitted amounts and a specified portion of disputed tax-upon which recovery of the balance is stayed. The Appellate Authority shall hear parties, may condone delay or allow additional grounds for sufficient cause, conduct further inquiry, and pass a written order confirming, modifying or annulling the impugned order without remitting it back, while safeguards apply before enhancing penalties or charging unpaid tax or input credit.
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