Appeal Before GST Appellate Authority
In India, to have a crystal clear flow of goods intra and inter-state, reduction of corruption and for efficient tax collection, the goods and service tax (GST) was introduced. It is a destination based tax. We need to follow the strict rules of compliance. Since everything is recorded and tracked, it is the obligation of the taxpayers to maintain and declare the information correctly.
In case of a dispute in respect with the tax liability, penalty or an order given by the GST Officer, the taxpayer has the right to appeal.
The Tax laws impose obligations which can be broadly categorized into two kinds, tax, and procedure related. Sometimes, there is a conflict related to compliance and tax evasions. In such a case, the initial dispute resolution is done by the GST officer. If the person is unsatisfied with the order, then an appeal is filed to the GST First Appellate Authority.
A person, who is discontented with the order of the GST Officer or the adjudicating officer, can further appeal against such order to the First Appellate Authority. It can be filed within three months from the date of communication of order given by the GST Officer.
There is a four-level appeal structure to provide relief to the taxpayers.
Level of Appeal |
Order |
Appeal |
Sections |
1st |
Adjudicating Authority |
First Appellate Authority |
Section 107 |
2nd |
First Appellate Authority |
Appellate Tribunal |
Section 109, 110 |
3rd |
Appellate Tribunal |
High Court |
111-116 |
4th |
High Court |
Supreme Court |
117-118 |
The appeals have to be made in the prescribed forms, and the minimum fees should be paid.
The fee should be 100% of the tax amount, interest, fee, penalty, arising from such challenged order and 10% of the disputed amount. The 10% can increase up to 25%, where the disputed tax amount is above Rs. 25 Crore.
In case the Commissioner of GST or an officer is the filing an appeal, then the prepayments of fees are not required to be made.
The following people can file an appeal to the Appellate Authority
However, according to Section 121, some decisions are not appealable.
In case of Appeal by an individual, appeal to the prescribed Appellate Authority has to be done within three months from the date of the communication of the order of the GST officer
In case, an appeal by the Department of Revenue, the time limit for filing the appeal is six months from the date of communication of the order.
If the Commissioner of the CGST/SGST is of the opinion that the order passed by the adjudicating authority is not satisfactory, i.e. it is not legal and proper, then he can order any subordinate officer to apply to the Appellate Authority within six months from the order.
The Appellate Authority has the power to condone a delay of up to 1 month from the prescribed period for filing an application if the parties show sufficient cause for delay.
In case of Individual
In the case of Department
The First Appellate Authority has the power to adjourn the hearing if there is sufficient cause of delay. It can only be allowed three times.
The decision has to be given within 1 year of filing an appeal. And if there is a stay of the order, then the period of stay will be excluded.
It is mandatory to make payments before the appeal is filed to the First Appellate authority. The appeal cannot be filed if the appellant has not deposited
Unless the taxpayer has to appear personally before the Court, he can appoint a representative to appear on his behalf. An authorized representative can either be an employee, lawyer, cost accountant, relative, any Gazetted officer chartered accountant, company secretary, or a tax return preparer.
An appeal cannot be filed where the matter is transferred from one officer to the other officer, relates to prosecution order payment of taxes or other amounts order and seizure or retention of the books of accounts order.
The Commissioner does not have the power to revise an order which he himself passed. The GST officer who is subordinate to the Commissioner can appeal against the order of the First Appellant Authority. The appeal should include the main concern, and the Appellate Authority shall treat it as a proper appeal.
It has the power to condone the delay beyond the prescribed period. It can further include some additional grounds in the appeal.
According to Rule 109, of the CGST Rules, Appeal can be filed in Form GST APL-03 accompanied with the relevant documents.
As per Section 107 (1) of the CGST Act, the Appellate Authority has the power to make changes to the decision or order appeal against, but it cannot refer the case back to the adjudicating authority that has given the decision.
Yes, the Commissioner can appeal to the First Appellate Authority within 6 months from order.
The Commissioner can request the officer to examine the order. The commissioner can direct his subordinate officer to apply to the First Appellate Authority within 6 months from the date of order.
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