Appeal Under GST

Any taxpayer or unregistered person, who is aggrieved by any decision or order passed against them by the adjudicating authority, can appeal to the appellate authority within three months from the date on which such decision or order is communicated to them.

Who is Adjudicating Authority?

As per Section-2(4), the term "Adjudicating Authority" refers to any authority appointed or authorized to make decisions or issue orders under this Act. However, it does not include certain specific entities such as the Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority mentioned in subsection (2) of section 171.

Orders that can be appealed:

Below are the orders against which the aggrieved party may choose to appeal:

S.No.	Particular
1.	Enforcement Order
2.	Assessment or Demand Order
3.	Registration Order
4.	Refund Order
5.	Assessment Non-Demand Order
6.	LUT Order

Filing of GST appeal:

To file an appeal, the appellant must submit Form GST APL-01 along with necessary documents. Upon filing, a provisional acknowledgment will be promptly issued. However, the final acknowledgment, containing the appeal number, will be provided in Form GST APL-02 only after the manual submission of Form GST APL-01, a copy of the appealed order and a statement detailing facts and grounds for the appeal, within seven days of receiving the provisional acknowledgment.

Time Limit for filing an appeal

The appeal shall be filled within three months from the date of communication of order by the adjudicating authority. However, as per the provision for condonation of delay in filing the appeal, a maximum of one additional month is allowed only after providing a justified reason for the delay along with suitable evidence.

Appeal Fee

As such there is no fees for filing an appeal. However, while filing an appeal a pre deposit is required i.e. a specific amount has to be deposited along with the appeal.

Pre deposit amount is as follows:

S.No.	Particulars	Pre deposit amount
1	In respect of the amount admitted	100% of tax, interest, fine, fee and penalty
2.	In respect of disputed amount	10% of the tax in dispute, subject to maximum of twenty five crore rupees
3.	In case of order with respect to detention or seizure	25% of the penalty as specified in the order has to be paid.

 

Adjournment of hearing:

The Appellate Authority can postpone an appeal hearing and give more time to the parties involved if there's a valid reason shown at any stage. They must record the reasons in writing. However, no party shall be granted adjournment more than three times during the hearing of the appeal.

Time Limit to decide an appeal:

The appellate authority, where feasible, shall hear and decide each appeal within a period of one year from the date of its filing. However, if a court or tribunal has put a stay on the issuance of order, that period of stay shall not be included while computing the one-year period.

Can we add another ground of appeal at the time of hearing?

During the time of hearing of an appeal, the Appellate Authority may permit an appellant to add any additional ground of appeal that were not initially specified, provided it is satisfied that the omission of that ground was not intentional or unreasonable.

FAQs

Q1.  What is the time limit for filing an appeal under GST?
Ans. The appeal shall be filled within three months from the date of communication of order by the adjudicating authority.

Q2.  What does "appellate authority" mean in GST?
Ans. The appellate authority refers to the body or person to whom an appeal can be made against an order passed by the adjudicating authority under GST.

Q3. What is the procedure for filing an appeal in GST?
Ans. To file an appeal in GST, one needs to submit Form GST APL-01 along with the required documents to the appropriate appellate authority within the stipulated time limit.
Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type from the drop-down list.

Q4. Is there a specific form for filing a GST appeal?
Ans. Yes, Form GST APL-01 is used for filling an appeal under GST.

Q5. Are there any fees for filing a GST appeal?
Ans. As such there is no fees for filing an appeal. However, while filing an appeal a pre deposit is required i.e. a specific amount has to be deposited along with the appeal.

Q6. What does "adjudicating authority" mean in GST?
Ans. The adjudicating authority in GST refers any authority appointed or authorized to make decisions or issue orders under this Act.

Q7. What are the grounds of appeal under GST?
Ans. Grounds of appeal under GST may include errors in the decision, incorrect interpretation of law, procedural irregularities or any other legal grounds as specified under GST laws.

Q8. What is Section 107 of the CGST Act about?
Ans. Section 107 of the CGST Act pertains to the filing of appeals to the appellate authorities under GST laws.

Q9. Who possesses the authority to file an appeal to the Appellate Authority?
Ans. Any taxpayer or unregistered person, who is aggrieved by any decision or order passed against them by the adjudicating authority, can appeal to the appellate authority within three months from the date on which such decision or order is communicated to them.

Q10. What will happen if appeal is not filled within the prescribed period?
Ans. The Appellate Authority has the discretion to extend the filing period by up to one month if convinced that the taxpayer had valid reasons preventing the submission of the appeal within the initial three-month period. In such cases, the appeal can be accepted within one month from the original deadline.

Q11. Is it mandatory to submit 10% of the disputed tax amount?
Ans. Prior to filing an appeal, it is a legal requirement to make a pre-deposit of at least 10% of the disputed tax amount. However, a lesser percentage may be permitted upon approval from the appropriate authorities.

Q12. Can I withdraw an Appeal application after filing it?
Ans. Yes, an Appeal application can be withdrawn.

Q13. Can an Appeal application be filed again after withdrawal?
Ans. After withdrawal, an appeal application can be filed for one more time. The Order ID will remain consistent, while a new ARN will be generated.

Q14. What are the various Appeal statuses?
Ans.

S.No.	Description	Status
1	Appeal Form successfully filed	Appeal Submitted
2	Appeal Form successfully admitted	Appeal admitted
3	Appeal Form is Rejected	Appeal Rejected
4	When Hearing Notice is issued	Hearing Notice issued
5	When Counter Reply received against notice	Counter reply received
6	When Show cause notice is issued	Show cause notice issued
7	Appeal is confirmed/modified/rejected	Appeal order passed
8	When hearing is adjourned and next date is issued	Adjournment granted
9	When application is filed for Rectification	Rectification request received
10	When application for Rectification is rejected	Rectification request rejected
11	Appeal is order is rectified	Rectification order passed

 

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