Appeal to Appellate Tribunal: admissibility, payment conditions and automatic stay of recovery pending appeal disposal. Any person aggrieved may appeal to the Appellate Tribunal within three months; the Tribunal may refuse admission if the tax, input tax credit or penalty involved does not exceed a specified monetary threshold. Appeals must follow prescribed form, verification and fee rules and may be admitted late for sufficient cause. The Commissioner may direct applications to the Tribunal for legal determination of points arising from Appellate or Revisional orders. Payment of the admitted amount and a specified portion of disputed tax is required for filing, and upon payment recovery of the balance is stayed until disposal.
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 Tribunal: admissibility, payment conditions and automatic stay of recovery pending appeal disposal.
Any person aggrieved may appeal to the Appellate Tribunal within three months; the Tribunal may refuse admission if the tax, input tax credit or penalty involved does not exceed a specified monetary threshold. Appeals must follow prescribed form, verification and fee rules and may be admitted late for sufficient cause. The Commissioner may direct applications to the Tribunal for legal determination of points arising from Appellate or Revisional orders. Payment of the admitted amount and a specified portion of disputed tax is required for filing, and upon payment recovery of the balance is stayed until disposal.
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