TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
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....t of appeal in regard to non-constitution of Appellate Tribunal-Regarding 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....
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....e following clarifications and guidelines. 3.1 Appeal against an adjudicating authority is to be made as per the provisions of section 107 of the JGST 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjud....
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....elow the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax or Assistant Commissioner State Tax 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 or Assistant Commissioner or State Tax Officer, appeal ....
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....s communicated to the person preferring the appeal." 4.2 The Appellate Tribunal has not been constituted in view of the order by the Madras High Court in case of Revenue Bar Association v. Union of India [2019] 70 GSTR 277 (Mad) and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficul....