https://www.taxtmi.com/article/detailed?id=12263 Appellate provisions designate an Appellate Authority to hear appeals under section 107, subject to statutory fetters like time limits and pre-deposit requirements; cross-empowerment ensures a single proper officer may cover both CGST and SGST/UTGST components and appeals against an officer's order lie with the corresponding authority. The Appellate Authority must observe natural justice, may admit further inquiry, issue speaking orders stating determinations and reasons, and may enhance tax or penalties only after notice to show cause and within prescribed time limits. en-us Tue, 30 Jan 2024 08:53:39 +0530 Tue, 30 Jan 2024 08:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12263 Appellate provisions designate an Appellate Authority to hear appeals under section 107, subject to statutory fetters like time limits and pre-deposit requirements; cross-empowerment ensures a single proper officer may cover both CGST and SGST/UTGST components and appeals against an officer's order lie with the corresponding authority. The Appellate Authority must observe natural justice, may admit further inquiry, issue speaking orders stating determinations and reasons, and may enhance tax or penalties only after notice to show cause and within prescribed time limits. Articles Goods and Services Tax - GST Tue, 30 Jan 2024 08:53:39 +0530 https://www.taxtmi.com/article/detailed?id=12263