Any person aggrieved with the order passed by an adjudicating Authority can file an appeal in GST before the First Appellate Authority.
Who is Adjudicating Authority?
Adjudicating Authority is the authority which passes an order or decision against which we appeal.
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Who is First Appellate Authority?
(i) The first appellate authority would be Commissioner (Appeals) where the adjudicating authority is Additional or Joint Commissioner
(ii) The first appellate authority would be Joint Commissioner (Appeals) where the adjudicating authority is Deputy …
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