KGST Rules 43Chapter VI · Appeals, Revisions and Refunds

Section 43 · Communication of order, etc

(1)

Every order of an appellate or revising authority under Section 34 or 36 or 38, as the case may be, shall be communicated to the appellant or petitioner, to every other party affected by the order, to the assessing authority against whose order the appeal was filed and also to any other authority concerned 6b[6cwithin sixty days] of the date of final hearing.

(2)

Where an order passed by the assessing authority is modified in appeal or revision, the assessing authority shall give effect to the order in such appeal or revision and communicate the modified order to the dealer within ninety days from the last date fixed for filing of any further appeal or revision against such order.

(3)

Where as a result of such modified order any refund is due to the dealer the assessing authority shall either refund or adjust such amounts as provided in Section 44 and an order thereof shall be issued along within the modified order.

(4)

If such modification ordered by the appellate or revisional authority results in any enhancement of tax or other amount payable by the dealer, the assessing authority shall collect such additional tax or other amount in the same manner as a tax assessed by itself.

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