Page 59 - GSTL_26th March 2020_Vol 34_Part 4

GST Appellate Tribunal — Non-disposal of appeals due to
non-constitution of Appellate Tribunal — Clarification
Subject : Clarification in respect of appeal in regard to non-constitution of
Appellate Tribunal - Regarding.
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 authority. It has been gathered that the
appellate process is being kept pending by several appellate authorities on the
grounds that the appellate tribunal has been not constituted and that till such
time no remedy is available against their Order-in-Appeal, such appeals cannot
be disposed. Doubts have been raised across the field formations in respect of the
appropriate procedure to be followed in absence of appellate tribunal for appeal
to be made under section 112 of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as the “CGST Act”).
2. The matter has been examined in detail. In order to clarify the issue
and to ensure uniformity in the implementation of the provisions of the law
across field formations, the Board, in exercise of its powers conferred by section
168(1) of the CGST 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 CGST 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 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.”
3.2 Relevant rules have been prescribed for implementation of the
above Section. The relevant rule for the same is rule 109A of Central Goods and
Services Tax Rules, 2017 which reads as follows

GST LAW TIMES  26th March 2020  155