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Circular No. 132/2/2020 - GST CBEC-20/16/15/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th March, 2020 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of appeal in regard to the non-constitution of
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FAQ :
The main issue is that many GST appeals are being kept pending because the Appellate Tribunal has not yet been constituted, and some appellate authorities believe they cannot proceed without it.
You should appeal to the prescribed Appellate Authority. This will be the Commissioner (Appeals) if the order was passed by an Additional or Joint Commissioner, or an officer not below the rank of Joint Commissioner (Appeals) if the order was by a Deputy or Assistant Commissioner or Superintendent.
Currently, appeals to the Appellate Tribunal can be made within three months (or six months for the government) from the date the President or State President of the Appellate Tribunal enters office, whichever is later, as per the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
No, appellate authorities are advised to dispose of all pending appeals expeditiously without waiting for the constitution of the Appellate Tribunal.
An appeal against an order passed by an adjudicating authority must be made to the prescribed Appellate Authority within three months from the date the decision or order is communicated.
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