Appeals against highest appellate authority orders now lie to the central authority with extended filing windows and stay/pre-deposit flexibility. The Act permits concurrent appointment of persons who are Chairman or Members of the Authority for Advance Rulings under the Income-tax Act to also serve as Chairman or Members of the central sales tax authority, and provides that vacancies or defects in the authority's constitution do not invalidate proceedings. It vests the central authority with jurisdiction to hear appeals against orders of the highest appellate authority of a State, prescribes filing windows with condonation and transitional provisions, sets application and fee requirements, and authorizes stays or pre-deposit orders while accounting for State-level pre-deposits.
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.
Appeals against highest appellate authority orders now lie to the central authority with extended filing windows and stay/pre-deposit flexibility.
The Act permits concurrent appointment of persons who are Chairman or Members of the Authority for Advance Rulings under the Income-tax Act to also serve as Chairman or Members of the central sales tax authority, and provides that vacancies or defects in the authority's constitution do not invalidate proceedings. It vests the central authority with jurisdiction to hear appeals against orders of the highest appellate authority of a State, prescribes filing windows with condonation and transitional provisions, sets application and fee requirements, and authorizes stays or pre-deposit orders while accounting for State-level pre-deposits.
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