Q 344. Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?


(i)   The provisions under Section 82 of SGST Act for appeal by any person aggrieved by the order or decision passed against him by First Appellate Authority are essentially similar to provisions contained in Section 82 of CGST Act and discussions made therein are equally applicable to section 82 of SGST as well. (ii)  In…

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