https://www.taxtmi.com/article/detailed?id=10315 Cross-empowerment permits a single proper officer to issue concurrent CGST and SGST/UTGST orders for the same supply, with appeals, reviews, revisions or rectifications confined to the hierarchy under the same Act. The First Appellate Authority is the Commissioner (Appeals) or equivalent; appeals must follow prescribed forms and timelines, require a specified pre-deposit (admitted liability plus a percentage, higher where certain penalties apply), allow up to three adjournments, forbid remand to the adjudicating authority, and are usually to be decided within one year. en-us Tue, 15 Mar 2022 10:27:16 +0530 Tue, 15 Mar 2022 10:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10315 Cross-empowerment permits a single proper officer to issue concurrent CGST and SGST/UTGST orders for the same supply, with appeals, reviews, revisions or rectifications confined to the hierarchy under the same Act. The First Appellate Authority is the Commissioner (Appeals) or equivalent; appeals must follow prescribed forms and timelines, require a specified pre-deposit (admitted liability plus a percentage, higher where certain penalties apply), allow up to three adjournments, forbid remand to the adjudicating authority, and are usually to be decided within one year. Articles Goods and Services Tax - GST Tue, 15 Mar 2022 10:27:16 +0530 https://www.taxtmi.com/article/detailed?id=10315