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<h1>Gujarat Circular Guides on Managing Appeals Amid Delay in GST Appellate Tribunal Constitution Under 2017 Act.</h1> The circular from the Chief Commissioner of State Tax, Gujarat, addresses the issue of pending appeals due to the non-constitution of the Appellate Tribunal under the Gujarat Goods and Services Tax Act, 2017. It clarifies that appeals against decisions by adjudicating authorities should follow the prescribed hierarchy: from Assistant Commissioner to Deputy Commissioner (Appeals), Deputy Commissioner to Joint Commissioner (Appeals), and Joint Commissioner to Additional Commissioner. Due to a court order, the Appellate Tribunal is yet to be constituted, affecting appeal timelines. The circular advises appellate authorities to resolve pending appeals without waiting for the Tribunal's establishment, with a new timeline starting once the Tribunal's President assumes office.