Appellate Authority for GST 

The taxpayer has three months from the date of the GST Officer’s communication of the order to file an appeal under GST. Within 7 days of filing the appeal electronically, the taxpayer must sign the appeal and verification form the verification and produce a hard copy of the appeal in triplicate along with a certified copy of the ruling, and file it with the Appellate Authority. When filing an appeal, the taxpayer must pay the GST tax, interest, fine, and penalty as agreed and deposit a minimum of 10% of the outstanding amount in a tax dispute. The Appellate Authority must issue an acknowledgement in Form GST APL 02 when the appeal is filed, indicating the outcome. 

After submitting an appeal, the GST Commissioner has six months from the date of transmission of the decision or order to file an application with the Appellate Authority in Form APL GST 03 online. The GST Commissioner may grant up to three adjournments to the aggrieved party after establishing adequate cause and noting it in writing. The Appellate Authority will issue an order with a summary of the ruling in FORM GST APL-04 clearly specifying the final amount of demand confirmed at the conclusion of the appeal process.

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Revisional Authority 

The Revisional Authority has the authority to halt the operation of any decision or order if the concerned authority believes that the decision or order was issued by a subordinate officer who provided erroneous information that was detrimental to the revenue’s interests. The Revisional Authority can pass an order within 3 years following passing an order, after giving the affected individual an opportunity to explain the reasons and conduct additional relevant investigations.

GST Appellate Tribunal

GST Appeal Process 

Within three months of receiving an order, the taxpayer can file an appeal with the Appellate Tribunal online. The taxpayer must file the Appeal to Appellate Tribunal in Form GST APL 05 together with a fee of Rs.10,000 for each 1 lakh of the tax amount relevant.

Appellate tribunals have the powers to refuse admission of appeal, wherein the disputed tax amount or input decrease or the difference in tax or input step-down involved or amount of fines, fees, or penalty ordered doesn’t exceed Rs.50,000. 

In the appeal process, the taxpayer won’t be allowed to provide any evidence which wasn’t presented to the adjudicating authority or the Appellate Authority, unless:

  • The adjudicating authority or the Appellate Authority has refused to admit evidence, which must are admitted; or 
  • The appellant was prevented by sufficient cause from producing the evidence which he was called upon to provide by the adjudicating authority or because the case is also the Appellate Authority; 
  • The appellant was prevented by sufficient cause from producing before the adjudicating authority or, because the case is also, the Appellate Authority any evidence which has relevancy to any ground of appeal; 
  • The adjudicating authority, or Appellate Authority, issued the order that is being appealed without providing the appellant with sufficient time to present evidence relevant to any of the grounds of appeal. The Appellate Tribunal has powers to substantiate, modify or annul a choice or order.

The Appellate Tribunal also has the ability to remand the case back to the appellate authority or the Revisional Authority or the first adjudicating authority.

Courts of Appeal 

GST Appeal Process

Taxpayers have the right to file an appeal with the courts if they disagree with an order. If the matter raises a substantial point of law, the High Court may grant the appeal. If the order is upheld by the National Bench or Regional Benches, the individual may seek an appeal with the High Court. An appeal memorandum must be filed with the High Court within 180 days after receiving the order appealed against, precisely describing the serious question of law involved, and must be accompanied by the necessary fee. In the case of any judgment or order issued by the National Bench, Regional Benches of the Appellate Tribunal, or the High Court, taxpayers have the right to appeal to the Supreme Court.