GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(8) – Appellate Authority
- Adarsh MadrechaModeratorApril 14, 2017 at 1:57 AMPost count: 57Topics: 36
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“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;Priya MadrechaModeratorMay 22, 2017 at 5:15 PMPost count: 280Topics: 4
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It refers to an authority before whom a person aggrieved by a decision/ order under the CGST/ SGST/ UTGST Act may appeal. An order passed by the Appellate Authority would be final and binding on all the parties. If a person is further aggrieved by the order passed by the Appellate Authority, he may prefer an appeal before the Appellate Tribunal or Courts.
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