eCourtsIndia
IndiaCode Laws
Section36
The Goa Value Added Tax Act, 2005

Appeal to the Tribunal

In force Act 9 of 2005 As on 19 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 9 of 2005 Cited by 3 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 36 of the Goa Value Added Tax Act, 2005 deals with appeal to the Tribunal. A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with an order of the decision- (a) file a second appeal before the Tribunal;

(1) A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with an order of the decision- (a) file a second appeal before the Tribunal; and (b) serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Tribunal. 90[(2) No appeal under sub-section (1) shall be entertained by the Tribunal, unless such appeal is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and fifty percent of the disputed amount of tax, interest and penalty, that may be due.] 91[(2A) Provided that in all cases pending before the tribunal on the date of coming into force of these amendment the appellant shall comply with the sub-section 2; within a period of 120 days failing which any pending appeal shall stand abated.] (3) The Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellant had sufficient reason for not filing the appeal within the time specified in sub-section (1), provided it is filed within one year of serving of decision of Appellate Authority.

(4) In deciding an appeal, the Tribunal shall, make an order after affording an opportunity to the dealer or other person and the Commissioner,- (a) affirming, reducing, increasing, or varying the assessment or other order under appeal; or (b) remitting the assessment or other order under appeal for reconsideration by the Authority concerned with such directions as it may deem fit; and (c) shall serve a copy of such order to the Commissioner:

Provided that before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.

(5) The Tribunal shall serve the appellant with notice in writing, of the appeal decision setting forth the reasons for the decision.

Section 36, The Goa Value Added Tax Act, 2005 (Act 9 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 2 Definition

Referred to by 3

  1. Goa (Recovery of Arrears of Tax through Settlement) Act s. 6 Determination of amount payable for settlement of arrears
  2. s. 31 Assessment of Escaped Turnover
  3. s. 37 Review by Tribunal

Questions about Section 36

What does Section 36 of the Goa Value Added Tax Act deal with?

Section 36 of the Goa Value Added Tax Act is headed "Appeal to the Tribunal". A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with an order of the decision- (a) file a second appeal before the Tribunal;

How do I find court cases under Section 36 of the Goa Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Value Added Tax Act 36, section 36 Goa Value Added Tax Act, section 36 of the Goa Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 36 of the Goa Value Added Tax Act, and has it changed?

Its own text turns on section 2 (Definition), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was the Goa Value Added Tax Act enacted?

Goa Value Added Tax Act was enacted in 2005 as Act 9 of 2005. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/815e79c6-9f4c-454d-afef-18e4b51d9bb5.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/09a58e4a-d500-4ce0-9bf2-cb825d4481ef/content). This page is not a substitute for legal advice.