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of <h1>Tripura Issues Circular on GST Appeal Procedures Amid Tribunal Delay; Follow Section 107 of CGST Act for Guidance.</h1> The Government of Tripura issued a circular clarifying procedures for appeals under the GST framework due to the non-constitution of the Appellate Tribunal. The circular, referencing a prior directive from the Central Board of Indirect Taxes and Customs, instructs adherence to guidelines ensuring uniform application of the law. Appeals against adjudicating authority decisions should follow Section 107 of the CGST Act, with specific appellate authorities designated based on the rank of the original decision-maker. Due to a court order delaying the tribunal's formation, the timeline for appeals will commence once the tribunal's President assumes office. Pending appeals should be resolved without waiting for the tribunal's establishment.
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