CBIC clarifies appeal mechanism in absence of Appellate Tribunal, directs speedy disposal
CBIC issues clarification regarding pendency of appellate process in view of the fact that Appellate Tribunal has not been constituted and till such time no remedy is available against Order-In-Appeal, as a result such appeals cannot be disposed; Highlights that Appellate Tribunal u/s 112 of the CGST Act, 2017 have not been constituted in view of Madras HC decision in Revenue Bar Association; Explains that the prescribed time limit to make application to Appellate Tribun...