To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

Last updated: 19 March 2020

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This circular provides clarification regarding appeals under GST when the Appellate Tribunal has not yet been constituted. It explains that appeals against adjudicating authorities should be filed with the prescribed appellate authority as per Section 107 of the CGST Act and Rule 109A of the CGST Rules. For appeals against orders from these appellate authorities, which would normally go to the tribunal under Section 112, a 'Removal of Difficulties' order allows appeals to be made within three months (or six months for government appeals) from the date the President or State President of the Appellate Tribunal enters office, whichever is later. Field formations are advised to dispose of pending appeals without awaiting tribunal constitution.

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 18thMarch, 2020 To, The Pr. Chief Commissioners / Chief Commissioners / Principal

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FAQ :

The circular addresses the issue of appeals in GST where the Appellate Tribunal has not been constituted, causing delays in the appeal process.

Appeals against an adjudicating authority should be filed with the prescribed Appellate Authority as per Section 107 of the CGST Act and Rule 109A of the CGST Rules.

A 'Removal of Difficulties' order allows appeals to be made within three months (or six months for government appeals) from the date the President or State President of the Appellate Tribunal enters office, whichever is later.

No, appellate authorities are advised to dispose of all pending appeals expeditiously without waiting for the constitution of the Appellate Tribunal.

This circular was issued by the Central Board of Indirect Taxes and Customs (CBIC), Government of India, Ministry of Finance, on 18th March 2020.