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    <title>APPEALS UNDER ‘CGST’ LAW</title>
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    <description>Appeals under CGST permit assessees and the Department to challenge adjudicating authority orders before a prescribed First Appellate Authority and, on further challenge, before a National Appellate Tribunal with State branches. Appeals must be filed in prescribed form within three months (with limited condonation), require a prescribed pre deposit percentage of the amount in dispute, and follow prescribed verification and fee rules. The First Appellate Authority and the Tribunal have defined procedures for hearings, limited adjournments, admission of new grounds, written reasoned orders to be issued within one year, and safeguards before enhancing liabilities; departmental committees may institute appeals to the Tribunal.</description>
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    <pubDate>Sat, 12 Nov 2016 12:01:05 +0530</pubDate>
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      <description>Appeals under CGST permit assessees and the Department to challenge adjudicating authority orders before a prescribed First Appellate Authority and, on further challenge, before a National Appellate Tribunal with State branches. Appeals must be filed in prescribed form within three months (with limited condonation), require a prescribed pre deposit percentage of the amount in dispute, and follow prescribed verification and fee rules. The First Appellate Authority and the Tribunal have defined procedures for hearings, limited adjournments, admission of new grounds, written reasoned orders to be issued within one year, and safeguards before enhancing liabilities; departmental committees may institute appeals to the Tribunal.</description>
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