From there, it is supposed to go to the GSTAT (GST Appellate Tribunal), after which the High Court and the Supreme Court.
But until GSTAT is fully functional, there's technically no viable appeals process. The practice is to challenge rulings or orders of Commissioner - Appeals before the High Court by way of a Writ Petition.
From there, it is supposed to go to the GSTAT (GST Appellate Tribunal), after which the High Court and the Supreme Court.
But until GSTAT is fully functional, there's technically no viable appeals process. The practice is to challenge rulings or orders of Commissioner - Appeals before the High Court by way of a Writ Petition.