TaxTMI 
TaxTMI 
INTRODUCTION
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.... not be in agreement with the adjudication order in some cases. It is for this reason that the statute provides further higher forums of appeal, to both sides. "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as defined under Section 2(99) read with Section 108 of the CGST Act, 2017. 1.2. The relevant provisions for appeal and revision are contained in Chapter XVIII of the CGST Act, 2017, summary of which are as under - Sr. No. Sections / Rules Provision pertaining to 1. Section 2(8) Definition of Appellate Authority 2. Section 2(99) Definition of Revisional Authority 3. Section 107 Appeals / Application to Appellate Authority 4. Section 108 Powers of Revisional Authority ....
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....n 1.3. Any person aggrieved by any decision or order passed under this Act by an adjudicating authority may appeal before the higher judicial/ quasi-judicial authority as prescribed. Under the CGST Act, 2017 both the taxpayer and the department have been conferred with a right of remedies against the order passed by the adjudicating authority. 1.4. Appeals do not always originate from adjudication orders, but in taxation laws, people are often allowed to appeal, in court, against a communication of the decision made by executive bodies, which can be either the Commissioner(s)/ Commissionerate(s) or any other jurisdictional body. Appeals can be either discretionary or of right. A right of appeal of right is the one that the higher judicial....
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....onal grounds (if found reasonable), etc. On conclusion of the appeal process, the Appellate Authority will pass his speaking order (Order-in-Appeal) which may confirm, modify or annul the decision or order appealed against. The Order-in-appeal has to be a "speaking order" i.e. it should state the points for determination, the decision thereon and the reasons for the decision. 1.9. Appellate Stages: The Appellate remedy available for order passed by different adjudicating authorities is as follow: - Sr No Order passed by Appellate Authority 1 All officers upto AC/DC Joint/ Additional Commissioner (Appeals) (u/s 107) 2 JC/ADC Commissioner (Appeals) (u/s 107) 3 All officers upto & including JC/ADC Revisional Authority (u/s 108) 3....