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IGST_Act_2017

Section / Rule Number Content


35 Appeals to Commissioner (Appeals)
35A Procedure in appeal
35B Appeals to the Appellate Tribunal
35C Orders of Appellate Tribunal
35D Procedure of Appellate Tribunal
35E Powers of Board or Commissioner of Central Excise to pass certain orders
35EE Revision by Central Government
35F Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
35G Statement of case to High Court
35H Application to High Court
35 I Power of High Court or Supreme Court to require statement to be amended
35J Case before High Court to be heard by not less than two judges
35K Decision of High Court or Supreme Court on the case stated
35L Appeal to the Supreme Court
35M Hearing before Supreme Court
35N Sums due to be paid notwithstanding reference, etc
35 O Exclusion of time taken for copy
35P Transfer of certain pending proceedings and transitional provisions
35Q Appearance by authorised representative
36 Definitions
35FF Interest on delayed refund of amount deposited under the proviso to Section 35F
35R Appeal not to be filed in certain cases

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