State with reasons, whether the following statements are true or false under GST law: A person aggrieved by the order passed by the adjudicating authority must file appeal to the appellate authority within 30 days from t

CS Professional · Advanced Tax Laws · PYQS · December 2019
State with reasons, whether the following statements are true or false under GST law: A person aggrieved by the order passed by the adjudicating authority must file appeal to the appellate authority within 30 days from the date of the impugned order.

Answer & Explanation:

False. As per Section 107 of the CGST Act, a person aggrieved by the order of the adjudicating authority must file appeal before the appellate authority within the time limit of 3 months from the date on which the said decision or order is communicated to such person.

Topics: Goods and Services Tax (GST)

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