Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>West Bengal GST Appeals to Proceed Without Tribunal; Time Limits Start Once Tribunal President Assumes Office.</h1> The circular addresses the issue of pending appeals due to the non-constitution of the Appellate Tribunal under the West Bengal Goods and Services Tax Act, 2017. It clarifies that appeals against decisions by adjudicating authorities should proceed as prescribed under Section 107, with specific appellate authorities designated based on the rank of the initial decision-maker. Since the Appellate Tribunal is not yet constituted, the time limit for appeals to it will start once the President or State President assumes office. Appellate authorities are advised to resolve pending appeals without waiting for the tribunal's formation. The circular is effective from March 18, 2020.