TaxTMI 
TaxTMI 
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
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....l Taxes Department, Subject: Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal. 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 auth....
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....GST Act, the following clarifications and guidelines are hereby issued. 3.1 Appeal against an adjudicating authority is to be made as per the provisions of Section 107 of the RGST 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 by an adjudicating authority....
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....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 rank of Joint Commissioner. Further, if the order has been passed by the Join....
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....nue Bar Assn. v. Union of India 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 of the Council, has issued the Rajasthan Goods and Services Tax (Eighth Removal of Difficulties) O....