Appeals to Appellate Tribunal: procedural rules require time limits, pre-deposit conditions and tribunal admission discretion. Any person aggrieved by an order under section 107 or 108 or the Central Act may appeal to the Appellate Tribunal within three months of communication of the order. The Tribunal may refuse to admit appeals where the tax, input tax credit or fines involved do not exceed fifty thousand rupees. The Commissioner may call for records of appellate or revisional orders and direct an authorised officer to apply to the Appellate Tribunal; such applications are to be dealt with as appeals under the corresponding provisions.
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.
Appeals to Appellate Tribunal: procedural rules require time limits, pre-deposit conditions and tribunal admission discretion.
Any person aggrieved by an order under section 107 or 108 or the Central Act may appeal to the Appellate Tribunal within three months of communication of the order. The Tribunal may refuse to admit appeals where the tax, input tax credit or fines involved do not exceed fifty thousand rupees. The Commissioner may call for records of appellate or revisional orders and direct an authorised officer to apply to the Appellate Tribunal; such applications are to be dealt with as appeals under the corresponding provisions.
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