Appeal not to be filed in certain cases
Section 92
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
92. Appeal not to be filed in certain cases
(1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the GST officer under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under subsection (1), the GST officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, i
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