Appellate authority for GST appeals: forum allocation set and administrative transfer and clubbing permitted within prescribed time limits. Rule 109A designates appellate forums: appeals by persons against orders by Additional Commissioners go to the Commissioner of State Tax, and appeals against orders by officers up to Joint Commissioner go to the Additional Commissioner of State Tax (Appeals), with prescribed limitation periods; officers directed under section 107(2) follow the same forum allocation with a separate prescribed limitation. The Commissioner may transfer appeals between authorities for recorded administrative reasons and may club multiple appeals with similar substantive grounds for assignment to one appellate authority.
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.
Appellate authority for GST appeals: forum allocation set and administrative transfer and clubbing permitted within prescribed time limits.
Rule 109A designates appellate forums: appeals by persons against orders by Additional Commissioners go to the Commissioner of State Tax, and appeals against orders by officers up to Joint Commissioner go to the Additional Commissioner of State Tax (Appeals), with prescribed limitation periods; officers directed under section 107(2) follow the same forum allocation with a separate prescribed limitation. The Commissioner may transfer appeals between authorities for recorded administrative reasons and may club multiple appeals with similar substantive grounds for assignment to one appellate authority.
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