"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,

As per section 112 of CGST Act, 2017, on receipt of notice that an appeal has been filed with the Appellate Tribunal, the party against whom the appeal has been preferred may file a memorandum of cross-objections against any part of the order appealed against within 45 days of the receipt of notice. Appellate Tribunal can condone the delay of up to 45 days beyond the specified time period of 45 days, if it is satisfied that there was sufficient cause for the delay.