Page 60 - GSTL_26th March 2020_Vol 34_Part 4

C4 GST LAW TIMES [ Vol. 34
“109A. Appointment of Appellate Authority. - (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 -
(a) the Commissioner (Appeals) where such decision or order is
passed by the Additional or Joint Commissioner;
(b) any officer not below the rank of Joint Commissioner
(Appeals) where such decision or order is passed by the
Deputy or Assistant Commissioner or Superintendent,
within three months from the date on which the said decision or order is
communicated to such person.”
3.3 Hence, if the order has been passed by Deputy or Assistant
Commissioner or Superintendent, appeal has to be made to the appellate
authority appointed who would not be an officer below the rank of Joint
Commissioner. Further, if the order has been passed by Additional or Joint
Commissioner, appeal has to be made to the Commissioner (Appeals) appointed
for the same.
4.1 The appeal against the order passed by appellate authority under
Section 107 of the CGST Act lies with appellate tribunal. Relevant provisions for
the same is mentioned in the Section 112 of the CGST Act which reads as
follows :-
“112 (1) 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.”
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. Union of India and therefore
the appeal cannot be filed within three months from the date on which the order
sought to be appealed against is communicated. In order to remove difficulty
arising in giving effect to the above provision of the Act, the Government, on the
recommendations of the Council, has issued the Central Goods and Services Tax
(Ninth Removal of Difficulties) Order, 2019, dated 3-12-2019. It has been provided
through the said Order that the appeal to tribunal can be made within three
months (six months in case of appeals by the Government) from the date of
communication of order or date on which the President or the State President, as the case
may be, of the Appellate Tribunal enters office, whichever is later.
4.3 Hence, as of now, the prescribed time-limit to make application to
appellate tribunal will be counted from the date on which President or the State
President enters office. The appellate authority while passing order may mention
in the preamble that appeal may be made to the appellate tribunal whenever it is
constituted within three months from the President or the State President enters
office. Accordingly, it is advised that the appellate authorities may dispose all
pending appeals expeditiously without waiting for the constitution of the
appellate tribunal.
5. It is requested that suitable trade notices may be issued to publicize
the contents of this Circular.

GST LAW TIMES  26th March 2020  156