https://www.taxtmi.com/manuals?id=1700 The GST appellate framework creates hierarchical review: initial appeals to the Appellate Authority with time-bound, natural-justice-compliant proceedings and speaking orders; second appeals to a bifurcated Appellate Tribunal with jurisdictional rules, delay-condonation, cross objections and powers to confirm, modify, annul or remit; mandatory pre-deposit requirements at each appellate stage with refund-interest provisions; departmental review and appeals driven by Commissioner directions; revisional powers exercisable within prescribed limits; authorised representative rules; and further appeals to High Court and Supreme Court on substantial questions of law. en-us Wed, 09 Aug 2017 13:06:00 +0530 Wed, 23 Jan 2019 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1700 The GST appellate framework creates hierarchical review: initial appeals to the Appellate Authority with time-bound, natural-justice-compliant proceedings and speaking orders; second appeals to a bifurcated Appellate Tribunal with jurisdictional rules, delay-condonation, cross objections and powers to confirm, modify, annul or remit; mandatory pre-deposit requirements at each appellate stage with refund-interest provisions; departmental review and appeals driven by Commissioner directions; revisional powers exercisable within prescribed limits; authorised representative rules; and further appeals to High Court and Supreme Court on substantial questions of law. Manuals GST Wed, 09 Aug 2017 13:06:00 +0530 https://www.taxtmi.com/manuals?id=1700