Right to appeal limited: aggrieved parties may appeal to designated Appellate Authorities; specified orders barred under statute. Appeals under the GST framework are available only to the aggrieved party against orders under the Act, with the first appellate forum determined by the ... Summary
Right to appeal limited: aggrieved parties may appeal to designated Appellate Authorities; specified orders barred under statute.
Appeals under the GST framework are available only to the aggrieved party against orders under the Act, with the first appellate forum determined by the rank of the adjudicating authority-Joint/Additional Commissioner (Appeals) for Deputy/Assistant Commissioners or Superintendents, and Commissioner (Appeals) for Additional/Joint Commissioners. A statutory bar excludes appeals against transfer directions, seizure or retention of books, sanctions for prosecution, and orders permitting payment of tax by instalments.
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