https://www.taxtmi.com/article/detailed?id=1206 Appeals operate as continuations of assessment proceedings and empower the appellate authority to revise, reframe or remit assessment orders exercising the assessing authority's discretion. Appeals to the Appellate Assistant Commissioner must be filed with a verified memorandum, certified copy of the order, proof of payment of admitted tax or instalments and a prescribed pre-deposit; delay may be condoned for sufficient cause and defective appeals returned for rectification. The appellate authority conducts hearings after obtaining records, may direct interim payment or accept security, and communicates its order to the parties. Appeals to the Appellate Deputy Commissioner follow the same procedure and cover analogous assessment and penalty provisions. en-us Sun, 13 Mar 2011 21:51:04 +0530 Sat, 14 Sep 2013 23:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1206 Appeals operate as continuations of assessment proceedings and empower the appellate authority to revise, reframe or remit assessment orders exercising the assessing authority's discretion. Appeals to the Appellate Assistant Commissioner must be filed with a verified memorandum, certified copy of the order, proof of payment of admitted tax or instalments and a prescribed pre-deposit; delay may be condoned for sufficient cause and defective appeals returned for rectification. The appellate authority conducts hearings after obtaining records, may direct interim payment or accept security, and communicates its order to the parties. Appeals to the Appellate Deputy Commissioner follow the same procedure and cover analogous assessment and penalty provisions. Articles Value Added Tax - VAT and CST Sun, 13 Mar 2011 21:51:04 +0530 https://www.taxtmi.com/article/detailed?id=1206