https://www.taxtmi.com/acts?id=28099 Section 107 provides the appellate mechanism to the prescribed Appellate Authority for decisions under the State or Central GST Acts, allowing the Commissioner to call records and direct applications treated as appeals. Appeals must meet time, form, verification and pre-deposit conditions; pre-deposit of admitted tax plus a percentage of disputed tax stays recovery. The Appellate Authority must hear parties, may grant limited adjournments, permit non-wilful additional grounds, make inquiries, and pass a written order stating points, reasons and decisions, which is communicated to parties and relevant Commissioners. en-us Tue, 27 Jun 2017 15:05:47 +0530 Thu, 06 Jul 2017 16:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28099 Section 107 provides the appellate mechanism to the prescribed Appellate Authority for decisions under the State or Central GST Acts, allowing the Commissioner to call records and direct applications treated as appeals. Appeals must meet time, form, verification and pre-deposit conditions; pre-deposit of admitted tax plus a percentage of disputed tax stays recovery. The Appellate Authority must hear parties, may grant limited adjournments, permit non-wilful additional grounds, make inquiries, and pass a written order stating points, reasons and decisions, which is communicated to parties and relevant Commissioners. Act-Rules GST - States Tue, 27 Jun 2017 15:05:47 +0530 https://www.taxtmi.com/acts?id=28099