https://www.taxtmi.com/article/detailed?id=12026 Cross empowerment treats the proper officer under one GST component as proper officer for the complementary component, and appeals under Section 107 permit aggrieved persons or the department to file first appeals against adjudicating authority orders subject to statutory filing periods, limited condonation for sufficient cause, up to three adjournments for hearing, prescribed pre deposit conditions to admit appeals, and a one year aspirational decision timeframe; remand to adjudicating authority is not envisaged. A targeted amnesty scheme allows belated first appeals against qualifying tax demand orders under a special procedure and conditional cash pre deposit with restricted ledger usage and no refunds while appeals are pending. en-us Tue, 07 Nov 2023 08:56:07 +0530 Tue, 07 Nov 2023 08:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12026 Cross empowerment treats the proper officer under one GST component as proper officer for the complementary component, and appeals under Section 107 permit aggrieved persons or the department to file first appeals against adjudicating authority orders subject to statutory filing periods, limited condonation for sufficient cause, up to three adjournments for hearing, prescribed pre deposit conditions to admit appeals, and a one year aspirational decision timeframe; remand to adjudicating authority is not envisaged. A targeted amnesty scheme allows belated first appeals against qualifying tax demand orders under a special procedure and conditional cash pre deposit with restricted ledger usage and no refunds while appeals are pending. Articles Goods and Services Tax - GST Tue, 07 Nov 2023 08:56:07 +0530 https://www.taxtmi.com/article/detailed?id=12026