Kerala GST Deptt issued clarification for filing appeals in absence of the GST Appellate Tribunal

The Kerala GST Department vide Circular No. 01/2024 dated January 11, 2024 issued clarification and guidelines for filing appeals in the absence of the GST Appellate Tribunal.

Sub-section (1) of Section 112 of CGST/SGST Act provides that any person aggrieved by an order passed against him under section 107 or 108 of the Act may file an appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to him. As the constitution of the said GST Appellate Tribunals is not finalized yet, the appeal or application cannot be filed within the time limit specified in the said Section

Source : GST Portal