Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

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...., Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Subject: Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - reg. Ref: CBIC Circular No. 132/2/2020- GST dated 18.03.2020 Various queries have been raised wherein the issue has been decided against the registered person by the adjudicatin....

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.... uniformity 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 BGST 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 BGST Act. The sub-section (1) of the section reads as follows....

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....assed by the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officers, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the any officer not b....

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....ction 107 or section 108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal." 4.2 The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v.....