Right to appeal requires prescribed pre-deposit and limited condonation, with specialized GST tribunals and further recourse to higher courts. Any person aggrieved by an order of an adjudicating authority may appeal to the prescribed Appellate Authority within the statutory period, subject to prescribed pre-deposit obligations and limited condonation for sufficient cause; payment of the prescribed pre-deposit stays recovery of the balance. Appeals escalate to a two tier Appellate Tribunal with specified jurisdiction and composition, with further appeals to higher courts on substantial questions of law. The statute prescribes forms, limited powers to amend or enhance orders, and a separate Revisional Authority with time barred revisional powers and defined exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to appeal requires prescribed pre-deposit and limited condonation, with specialized GST tribunals and further recourse to higher courts.
Any person aggrieved by an order of an adjudicating authority may appeal to the prescribed Appellate Authority within the statutory period, subject to prescribed pre-deposit obligations and limited condonation for sufficient cause; payment of the prescribed pre-deposit stays recovery of the balance. Appeals escalate to a two tier Appellate Tribunal with specified jurisdiction and composition, with further appeals to higher courts on substantial questions of law. The statute prescribes forms, limited powers to amend or enhance orders, and a separate Revisional Authority with time barred revisional powers and defined exceptions.
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