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GST Appeals

GST APPEALS

Any person aggrieved by any decision or order passed against him under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority within three months from the date on which the said decision or order is communicated to such person.

  • The Commissioner may, of his own motion, or upon request from the Commissioner of [SGST/CGST] call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any GST Officer subordinate to him to apply to the First Appellate Authority within six months from the date on which the said decision or order is communicated to such person for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.
  • Where, in pursuance of an order under sub-section (2), the authorized officer makes an application to the First Appellate Authority, such application shall be dealt with by the First Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act relating to appeals shall, so far as may be, apply to such application.
  • The First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.