Appeal to Appellate Authority requires prescribed pre-deposit and procedural compliance, with recovery stayed on payment of stipulated amounts. Section 107 provides the appellate mechanism to the prescribed Appellate Authority for decisions under the State or Central GST Acts, allowing the Commissioner to call records and direct applications treated as appeals. Appeals must meet time, form, verification and pre-deposit conditions; pre-deposit of admitted tax plus a percentage of disputed tax stays recovery. The Appellate Authority must hear parties, may grant limited adjournments, permit non-wilful additional grounds, make inquiries, and pass a written order stating points, reasons and decisions, which is communicated to parties and relevant Commissioners.
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 requires prescribed pre-deposit and procedural compliance, with recovery stayed on payment of stipulated amounts.
Section 107 provides the appellate mechanism to the prescribed Appellate Authority for decisions under the State or Central GST Acts, allowing the Commissioner to call records and direct applications treated as appeals. Appeals must meet time, form, verification and pre-deposit conditions; pre-deposit of admitted tax plus a percentage of disputed tax stays recovery. The Appellate Authority must hear parties, may grant limited adjournments, permit non-wilful additional grounds, make inquiries, and pass a written order stating points, reasons and decisions, which is communicated to parties and relevant Commissioners.
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