21 Procedure on receipt of application CST

21 Procedure on receipt of application

 

(1) On receipt of an appeal, the Authority shall cause a copy thereof to be

forwarded to the assessing authority concerned as well as to each State Government

concerned with the appeal and to call upon them to furnish the relevant records:

PROVIDED that such records shall, as soon as possible, be returned to the

assessing authority or such State Government concerned, as the case may be.

(2) The Authority shall adjudicate and decide upon the appeal filed against an

order of the highest appellate authority.

(3) The Authority, after examining the appeal and the records called for, by

order, either allow or reject the appeal :

PROVIDED that no appeal shall be rejected unless an opportunity has been

given to the appellant of being heard in person or through a duly authorised

representative, and also to each State Government concerned with the appeal of

being heard.:

PROVIDED FURTHER that whether an appeal is rejected or accepted,

reasons for such rejection or acceptance shall be given in the order.

(4) The Authority shall make an endeavour to pronounce its order in writing

within six months of the receipt of the appeal.

(5) A copy of every order made under sub-section (3) shall be sent to the

appellant, assessing authority, respondent and highest appellate authority of the State

Government concerned.