https://www.taxtmi.com/article/detailed?id=13319 The Appellate Authority under GST is an authority authorised to hear appeals under section 107; it operates within statutory limits including time limits and pre-deposit requirements. It receives and adjudicates appeals, may condone delay, issue show-cause notices on tax or input credit issues, permit reasonable adjournments and additional grounds, make further inquiry, and must issue a reasoned speaking order while observing principles of natural justice. The AA may confirm, modify or annul orders but cannot remit back to the original authority and cannot decide issues not arising from the original order. en-us Mon, 13 Jan 2025 10:14:49 +0530 Mon, 13 Jan 2025 10:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13319 The Appellate Authority under GST is an authority authorised to hear appeals under section 107; it operates within statutory limits including time limits and pre-deposit requirements. It receives and adjudicates appeals, may condone delay, issue show-cause notices on tax or input credit issues, permit reasonable adjournments and additional grounds, make further inquiry, and must issue a reasoned speaking order while observing principles of natural justice. The AA may confirm, modify or annul orders but cannot remit back to the original authority and cannot decide issues not arising from the original order. Articles Goods and Services Tax - GST Mon, 13 Jan 2025 10:14:49 +0530 https://www.taxtmi.com/article/detailed?id=13319