Section 42, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YVE]

As at 10 October 2020. In force from 25 March 2017.

In Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-M69]. This text from 10 October 2020 to 10 July 2022, by Act 78 of 2020 [A11-QTR]. Other texts (2): from 25 March 2017 to 9 October 2020; from 11 July 2022.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 42, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YVE]. Machine: S27-YVE@2020-10-10.

42. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within seven days from the date on which the order is communicated to him, prefer an appeal to the proper officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (2)

Board: Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27XKJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

proper officer: Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27XKJ] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

Made under this section, or naming it (0)

none

Cited by (3)

Section 45, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YY4], 25 March 2017, Band A. "section 42".

Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act (Amendment) Act, 2020 [S2A-49F], 10 October 2020, Band A. "section 42 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017)".

Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act (Amendment) Act, 2022 [S2B-4YC], 11 July 2022, Band A. "section 42 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017)".

Not held (0)

none

Duties published under this section (0)

none