Tax Litigation Appeals

Tax Litigation Appeals

GST APPEAL

Appeal to the Appellate Tribunal in this act is the second stage of the appeal.  Section 101(1) of the Act provides that any person aggrieved by an order passed against him Section 98 or Section 99 of the 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.

Section 10 - provides for the constitution of the National Appellate Tribunal.  The Central Government shall on the recommendation of the GST Council constitute a National Goods and Service Tax Appellate Tribunal (‘Appellate Tribunal’ for short).

The Appellate Tribunal shall be headed by a National President.  The Appellate Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal.  Every State Tribunal will be headed by a State President.  Every State Tribunal shall consist of as many-

• Members (judicial);
• Members (Technical - CGST); and
• Members (Technical – SGST)

as may be prescribed, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.