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Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to GSTAT. The key issue is whether an acknowledgment can substitute a statutory appellate order.
Learn about Section 128A of the CGST Act, eligibility, payment process, deadlines, and procedural clarifications for availing waiver of interest or penalty.
Section 5 of the GST Act provides for powers of officers to discharge functions under this Act. Accordingly, the Ld. Commissioner may delegate his powers to any other officer who is subordinate to him.
