https://www.taxtmi.com/article/detailed?id=15783 The Appellate Authority under section 2(8) and section 107 is appointed to hear GST appeals, with cross-empowerment ensuring a single appellate channel for dual CGST/SGST components. Its functions include receiving and adjudicating appeals, condoning delays, affording hearings and adjournments, permitting reasonable additional grounds, issuing show cause notices where tax or input tax credit issues arise, and passing a reasoned Order in Appeal. Enhancement of tax or reversal of credits requires prior notice to show cause and compliance with statutory time limits, including those in sections 73 and 74. en-us Fri, 30 Jan 2026 09:48:50 +0530 Fri, 30 Jan 2026 09:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15783 The Appellate Authority under section 2(8) and section 107 is appointed to hear GST appeals, with cross-empowerment ensuring a single appellate channel for dual CGST/SGST components. Its functions include receiving and adjudicating appeals, condoning delays, affording hearings and adjournments, permitting reasonable additional grounds, issuing show cause notices where tax or input tax credit issues arise, and passing a reasoned Order in Appeal. Enhancement of tax or reversal of credits requires prior notice to show cause and compliance with statutory time limits, including those in sections 73 and 74. Articles Goods and Services Tax - GST Fri, 30 Jan 2026 09:48:50 +0530 https://www.taxtmi.com/article/detailed?id=15783