AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
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....late 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 process is being kept pending by several appellate....
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....l 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 adjudicating authority may appeal to such appellate authority as ma....
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....d 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 has to be made to the appellate authority appointed who would not be an officer below the ra....
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....uted 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 difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations o....