Section 14, Union Territory Goods and Services Tax Act, 2017 [S28-AA4]
As at 7 September 2026. In force from 25 November 2017.
14. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty 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, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (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, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (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 (4)
Section 17, Union Territory Goods and Services Tax Act, 2017 [S28-ADA], 25 November 2017, Band A. "section 14".
Section 2, Union Territory Goods and Services Tax Act (Amendment) Act, 2020 [S29-NYJ], 6 February 2020, Band A. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".
Section 2, Union Territory Goods and Services Tax Act (Amendment) Act, 2024 [S2C-1QQ], 24 July 2024, Band A. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".
Rule 9, Union Territory Goods and Services Tax Act Rules, 2019 [S29-ANQ], 27 June 2019, Band A. "section 14 of the Act".
Not held (0)
none
Duties published under this section (0)
none