Kerala GST Dept. Issues Guidelines On Filing Appeals In Absence Of GSTAT

The Kerala GST department has issued the guidelines on filing appeals in the absence of the Goods and Service Tax Appellate Tribunal (GSTAT). 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 t…