180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.
Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the National Bench or Regional Benches of the Tribunal lies to the … Read more
Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate … Read more
45 days from the date of receipt of appeal.
Yes, the Tribunal has powers to condone delay of a further three months, beyond the period of 3/6 months provided sufficient cause is shown by the appellant for such delay.
The aggrieved person has to file appeal before Tribunal within 3 months from the date of receipt of the order appealed against. Department has to complete review proceedings and file appeal within a period of six months from the date of passing the order under revision.
In cases where the appeal involves – • tax amount or input tax credit or • the difference in tax or the difference in input tax credit involved or • amount of fine, fees or amount of penalty determined by such order, does not exceed Rs 50,000/-, the Tribunal has discretion to refuse to admit … Read more
Yes. The “revisional authority” shall not revise any order if (a) the order has been subject to an appeal under section 107 or under section 112 or under section 117 or under section 118; or (b) the period specified under section 107(2) has not yet expired or more than three years have expired after the … Read more
Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision? Yes.
Section 2(99) of the Act defines “Revisional Authority” as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act authorizes such “revisional authority” to call for and examine any order passed by his subordinates and in case he considers the order … Read more