APPELLATE MECHANISM

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der passed by an adjudicating authority, can file an appeal to the Appellate Authority. It is important to note that only the aggrieved party can file the appeal and also, the appeal must be against a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is to be noted that as per provisions contained in Section 121 of the CGST Act, 2017, no appeals, whatsoever, can be filed against the following orders: (a) an order of the Commissioner or other a....