Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

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.... 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 Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the "Assam GST 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 Commissioner of State tax, A....

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....ax. 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 Assistant Commissioner of State tax or Superintendent of State tax, appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Deputy Commissioner of State tax. Further, if the order has been passed by Deputy Commissioner of State tax, appeal has to be made to the appellate authority who would not be an officer not below the rank of Joint Commissioner of State tax. Also, if the order has been passed by Joint Commissioner of State tax, appeal has to be made to the appellate authority who would not be an officer not below the rank of Additional Co....