This circular provides clarification on the procedure to be followed for filing and disposal of appeals under the GST law in view of the non-constitution of the GST Appellate Tribunal.

It clarifies that appeals against orders passed by adjudicating authorities must continue to be filed before the prescribed Appellate Authority under section 107 of the CGST Act within the stipulated time limit. The jurisdiction of the Appellate Authority depends on the rank of the officer who passed the original order, as provided under rule 109A of the CGST Rules.

The circular further clarifies that although appeals against orders passed by the Appellate Authority lie before the Appellate Tribunal under section 112 of the CGST Act, the absence of the Tribunal does not restrict disposal of appeals at the first appellate stage. In view of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, the time limit for filing appeals before the Appellate Tribunal will commence from the date on which the President or State President of the Tribunal enters office.

Accordingly, appellate authorities are advised to dispose of pending appeals without waiting for the constitution of the Appellate Tribunal. The appellate orders should mention that further appeal may be filed before the Tribunal within the prescribed time from the date the Tribunal becomes functional. This clarification is intended to avoid unnecessary delay in appellate proceedings.