TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
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....ard to non-constitution of Appellate Tribunal -reg. Various representations have been received 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....
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....ations and guidelines. 3.1 Appeal against an adjudicating authority is to be made as per the provisions of Section 107 of the Goa GST Act. The sub-section (1) of the section reads as follows: - "107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may....
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....e on which the said decision or order is communicated to such person." 3.2 Hence, if the order has been passed by State Tax Officer or the Assistant State Tax Officer, appeal has to be made to Deputy Commissioner (Appeals). Further, if the order has been passed by Deputy Commissioner, appeal has to be made to the Additional Commissioner (Appeal) appointed for the same. 4.1 The appeal against....
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....der sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Goa Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 20.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three mon....