TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
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....garding 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 authorities on....
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....gainst an adjudicating authority is to be made as per the provisions of section 107 of the HGST 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, 2017 (12 of 2017) by an adjudicating authority may appeal to such appellate authority as may be prescribed within thr....
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....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 the Officer up to the rank of Joint Commissioner of State Tax, the appeal has to be made to the Additional Commissioner of State Tax (Appeals). Further, if the order has been passed by the Additional Commissioner of State Tax, the appeal has to be made to the Comm....
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.... 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 of the council, has issued the Haryana Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, dated December 13, 2019. It has been....