Quick Summary
The Kerala Goods and Services Tax (GST) Department has issued Circular No. 01/2024 dated January 11, 2024, providing crucial clarification and guidelines for the filing of appeals in the absence of a functional GST Appellate Tribunal. Official copy of the circular has been mentioned below Sub-section (1) of Section 112 of CGST/SGST Act provides that any person aggrieved by an order passed against him under section 107 or 108 of the Act may file an appeal to the Appellate Tribunal against s
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FAQ :
The circular provides guidelines for filing appeals in the absence of a functional GST Appellate Tribunal, clarifying time limits and procedures for taxpayers.
The three-month appeal period is calculated from the later of two dates: the date the order was communicated to the appellant, or the date the President of the Appellate Tribunal enters office after its constitution.
Taxpayers should submit a declaration to the relevant tax officer stating their intention to file an appeal to the Appellate Tribunal against the order of the first appellate authority.
No, appellate authorities are advised to dispose of all pending appeals expeditiously without waiting for the constitution and functioning of the Appellate Tribunal.
These guidelines will cease to have effect on the date when the President of the Appellate Tribunal enters office.
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