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of <h1>Assam GST Act Appeals: Pending Cases to Proceed u/s 107 Due to Missing Appellate Tribunal; Timeline Extended.</h1> The circular addresses the issue of pending appeals due to the non-constitution of the Appellate Tribunal under the Assam GST Act. It clarifies that appeals against decisions by adjudicating authorities should proceed under Section 107, with appeals directed to appropriate appellate authorities based on the rank of the original decision-maker. Due to the absence of an Appellate Tribunal, the timeline for filing appeals is extended, starting from when the Tribunal's President assumes office. Appellate authorities are advised to resolve pending appeals without waiting for the Tribunal's constitution. The circular aims to ensure consistent application of the law across jurisdictions.
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