GST Circular No 132/2020

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

Appeal against an adjudicating authority is to be made as per the provisions of Section
107 of the CGST Act

And Relevant rules have been prescribed for implementation of the above Section.