CIRCULAR NO-132/2020-F. No. CBEC-20/16/15/2018-GST-To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

Circular No. 132/2/2020 – GST

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 18th March, 2020


The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)

Subject: Clarification in respect of appeal in regard to non-constitution of AppellateMTribunal – reg.

Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. It has been gathered that the appellate process is being kept pending by several
appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal, such appeals cannot be disposed. Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section
112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”).

2. The matter has been examined in detail. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, hereby issuesthe following clarifications and guidelines.

3.1 Appeal against an adjudicating authority is to be made as per the provisions of Section107 of the CGST Act. The sub-section (1) of the section reads as follows: –


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