"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement,

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2026
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement, answer the following questions independently elaborating the relevant provisions of section 112 of the CGST Act, 2017: What is the date of filing the appeal?

Answer & Explanation:

If the certified copy of the decision/order appealed against shall be submitted to the Registrar within 7 days from the date of filing appeal, the date of filing the appeal shall be the date of the issue of the provisional acknowledgement. However, if the said copy is submitted after 7 days, the date of filing the appeal shall be the date of the submission of such copy. The appeal shall be treated as filed only when the final acknowledgement is issued.

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic