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

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....ved wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. 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 Maharashtra Goods and Services Tax A....

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....passed by the Deputy Commissioner; (b) the Deputy Commissioner (Appeals) where such decision or order is passed by the 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, appeal has to be made to Joint Commissioner (Appeal). Further, if the order has been passed by Assistant Commissioner or State Tax Officer, appeal has to be made to the Deputy Commissioner (Appeal) appointed for the same. 4. 1 The appeal against the order passed by appellate authority under Section 107 of the MGST Act lies with appellate tribunal. Relevant provisions for the same is mentioned in the Section 112 ....