AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
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....tional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Subject: Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - reg. Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund....
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....ormity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the UPSGST Act, hereby issues the following clarifications and guidelines. 3.1 Appeal against an adjudicating authority is to be made as per the provisions of Section 107 of the UPSGST Act. The sub-section (1) of the section reads as follows:....
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....e 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 Commercial Tax Officer, appeal has to be made to the appellate authority appointed who would be an Additional Commissioner (Appeals). 4.1 The appeal against the order passed by appellate authority under Section 107 of the UPSGST Act lies with ....
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....ve difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the K.A.NI.- 2-76/XI-2- 9(42)/17-2020 Dated 14-01-2020. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on....