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of <h1>Goa GST Appeals to Proceed u/s 107 Until Tribunal Constitution; Timelines to Start Post Tribunal Appointment.</h1> The circular from the Government of Goa's Department of Commercial Taxes addresses the issue of pending appeals due to the non-constitution of the Appellate Tribunal under the Goa GST Act. It clarifies that appeals against decisions by adjudicating authorities should proceed as per Section 107 of the Act, with appeals directed to the appropriate appellate authority. Since the Appellate Tribunal is not yet constituted, the timeline for appealing to it will commence once the President or State President of the Tribunal assumes office. Appellate authorities are advised to resolve pending appeals without awaiting the Tribunal's formation.
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