TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
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....It has been gathered that the appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal, such appeals cannot be disposed. Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "WBGST Act"). 2. The matter has been examined in detail. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissione....
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.... Commissioner, Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person." 3.3 Hence, if the order has been passed by Deputy Commissioner or Assistant Commissioner or State Tax Officer, appeal has to be made to the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals). Further, if the order has been passed by Joint Commissioner, appeal has to be made to the Additional Commissioner (Appeals) or the Senior Joint Commissioner (Appeals), if the order has been passed by the Senior Joint Commissioner, appeal has to be made to the Additional Commissioner (Appeals), and if the order has been passed by Additional Commissioner, appeal has to ....