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of <h1>Pending Appeals Under CGST Act to Proceed Per Section 107; Tribunal Time Limit Starts with President's Appointment.</h1> The circular addresses the issue of pending appeals due to the non-constitution of the Appellate Tribunal under the Central Goods and Services Tax Act, 2017. Appeals against adjudicating authority decisions should proceed per Section 107, with appeals directed to the Appellate Authority as specified. Since the Appellate Tribunal is not yet constituted, the time limit for filing appeals will start from when the Tribunal's President or State President assumes office, as per the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. Appellate authorities are advised to resolve pending appeals without waiting for the Tribunal's establishment.
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