Appeal service requirements ensure filed GST appellate papers and relied upon documents are promptly shared with affected parties. Appeals before the Goods and Services Tax Appellate Tribunal must be accompanied by copies of the appeal, relevant documents and relied upon documents furnished to the respondent and, where applicable, to the concerned Commissioner as soon as they are filed. The rule creates an immediate service and endorsement requirement so that affected parties receive the filed appeal materials at the earliest stage of the appellate process.
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 service requirements ensure filed GST appellate papers and relied upon documents are promptly shared with affected parties.
Appeals before the Goods and Services Tax Appellate Tribunal must be accompanied by copies of the appeal, relevant documents and relied upon documents furnished to the respondent and, where applicable, to the concerned Commissioner as soon as they are filed. The rule creates an immediate service and endorsement requirement so that affected parties receive the filed appeal materials at the earliest stage of the appellate process.
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