https://www.taxtmi.com/article/detailed?id=7083 The Act permits appeals to the prescribed First Appellate Authority subject to limitation, prescribed form and a mandatory pre deposit requirement-depositing admitted amounts and a specified portion of the remaining disputed tax-with higher pre deposit in designated serious cases. The First Appellate Authority may admit new grounds, limit adjournments, require show cause before enhancing liabilities, and pass reasoned written orders that may be final unless taken to the Tribunal. The Commissioner retains revisionary powers with procedural safeguards and temporal bars. en-us Tue, 15 Nov 2016 10:12:48 +0530 Tue, 15 Nov 2016 10:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7083 The Act permits appeals to the prescribed First Appellate Authority subject to limitation, prescribed form and a mandatory pre deposit requirement-depositing admitted amounts and a specified portion of the remaining disputed tax-with higher pre deposit in designated serious cases. The First Appellate Authority may admit new grounds, limit adjournments, require show cause before enhancing liabilities, and pass reasoned written orders that may be final unless taken to the Tribunal. The Commissioner retains revisionary powers with procedural safeguards and temporal bars. Articles Goods and Services Tax - GST Tue, 15 Nov 2016 10:12:48 +0530 https://www.taxtmi.com/article/detailed?id=7083