Introduction
Appeals are a legal way to challenge decisions made by tax authorities. When someone disagrees with an order passed under GST, they can file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT). This article explains, in simple terms, the process for filing such appeals as laid out in Chapter III of the notification.
1. How to File an Appeal
– Appeals must be filed online on the GSTAT Portal using a prescribed form.
– The appeal should include:
– Title “In the Goods and Services Tax Appellate Tribunal”
– Details of the order being challenged
– Information about the appellant and respondent
– Paragraphs with clear facts and points
Note: Even if multiple issues are involved in a single order, only one appeal form is needed. But if the order covers more than one original order or multiple persons, separate appeals must be filed.
2. Date of Presentation
The appeal is considered officially submitted on the date the Registrar (or officer) endorses and signs the form if filed manually.
3. Content and Format
– All appeal documents should:
– Be typed in double spacing on A4-size paper
– Be paged, indexed, and neatly tagged
– Include signed and verified copies of all important documents
– Be accompanied by a certified copy of the order being appealed and the prescribed fee
4. Supporting Documents Required
– Certified or attested copies of the following:
– Original and appellate orders
– All relied-upon documents
– Documents must be clearly legible, paged, and indexed
Note: If documents are missing or defective, the Registrar can return them for correction. The case may get a new number after resubmission.
5. Verification and Translation
– All documents must be verified and signed by the authorized person.
– If any document is not in English, a translated copy certified by both parties or their representatives must be submitted.
– The hearing will happen only after all documents are translated and copies are filed properly.
6. Document Scrutiny
– If an appeal or document is defective:
– The Registrar will notify the party
– The party must correct the defect within 7 working days
– Time may be extended to a maximum of 30 days
– Failure to correct defects can lead to rejection of the appeal.
7. Admission and Registration
– Once an appeal is admitted:
– It is given a number and entered into the register.
– Minor errors can be corrected by the Registrar without notice (unless the other party has already appeared).
8. Records and Authorization
– After admission, the Tribunal can call for records from lower authorities.
– If someone is representing a party, they must provide a letter of authorization.
9. Other Applications
– Interim applications such as for stay, condonation of delay, or early hearing must:
– Follow the prescribed form
– Be supported by an affidavit
10. Condition of Documents
– Any torn or damaged documents must be marked clearly in the index and verified by the officer.
11. Grounds of Appeal
– The appellant can only raise those grounds listed in the appeal form.
– The Tribunal can consider other grounds, but only after giving the other side a chance to respond.
12. Rejection or Amendment of Appeal
– The Registrar may allow time to correct errors in the appeal or submit missing documents (up to 30 days).
– If this isn’t done in time, the appeal may be rejected.
– The Bench can restore the appeal only if sufficient cause is shown.
13. Respondents and Replies
– If an individual files the appeal, the Commissioner becomes the respondent.
– If the Commissioner files the appeal, the other party becomes the respondent.
– Respondents must:
– File their replies within one month
– Send copies to the appellant
– The appellant can file a rejoinder if new facts are introduced
Flowchart: Process of Filing Appeal to GST Appellate Tribunal
Start
↓
Step 1: Draft appeal and collect documents
↓
Step 2: File appeal online in prescribed Form
↓
Step 3: Attach certified copy of order + fee
↓
Step 4: Registrar checks for errors
↓
┌───────────────┐
│ Errors found? │──Yes──> Return for correction (7-30 days)
└──────┬────────┘
↓ No
Step 5: Appeal is admitted and numbered
↓
Step 6: Hearing scheduled
↓
Step 7: Final order by GSTAT
↓
End
Conclusion
The procedure for filing appeals with the GST Appellate Tribunal ensures that all appeals are processed in a structured, fair, and transparent manner. By following the detailed rules in Chapter III, taxpayers and authorities can ensure that their appeals are not rejected due to procedural errors and are decided effectively.
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