Section 77(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Any person aggrieved by a decision made by the Commissioner under section 75 may appeal to the Appellate Tribunal against such decision;Provided that no appeal may be made against a non-appealable order under section 8Explanation. - The Commissioner does not appeal to the Appellate Tribunal. The Commissioner may make a further assessment of tax where he is of the opinion that further tax is owed.
