Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate Tribunal
Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate Tribunal
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Legal Background
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1st Appeal 1. Appeals to Appellate Authority (Section 107 of MGST Act 2017 Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 2. Appointment of Appellate authority (Rule 109A) (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to – *Hence, if the order has been passed by Deputy Commissioner, the appeal has to be made to Joint Commissioner (Appeal). Further, if the order has been passed by Assistant Commissioner or State Tax Officer, the appeal has to be made to the Deputy Commissioner (Appeal) appointed for the same. |
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2nd Appeal 1. The appeal against the order passed by appellate authority under Section 107 of the MGST Act, 2017 shall be filed before the appellate tribunal. (Section 112 of MGST Act 2017) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory 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. |
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Madras High Court: A Division Bench comprising of S. Manikumar and Subramonium Prasad, JJ., while deciding a writ petition in respect to declaring Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 and TamilNadu Goods and Services Tax Act, 2017 held that,
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Recovery of dues after disposal of the appeal After disposal of a pending appeal under section 107:-
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Annexure-I
Declaration regarding proposed appeal before Appellate Tribunal To, (6) Date of service of Appeal order- |
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